Legal Opinion

Gross v. Commissioner

United States Tax Court

Decided November 7, 2000No. 3440-98Unpublished

1Opinion of the Court

RONALD N. AND KAREN M. GROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gross v. Commissioner

No. 3440-98

United States Tax Court

T.C. Memo 2000-342; 2000 Tax Ct. Memo LEXIS 404; 80 T.C.M. (CCH) 648; T.C.M. (RIA) 54110;

November 7, 2000, Filed

Decision will be entered under Rule 155.(12)Petitioner retained his interests in two of the Okabena investment entities under certain supplemental agreements that were modified as part of the settlement.

Mark A. Pridgeon, for petitioners.

Blaine C. Holiday, for respondent.

Marvel, L. Paige

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL,…

2Cases cited35 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. TowerSupreme Court of the United States · 1946
  3. United States v. BurkeSupreme Court of the United States · 1992
  4. Commissioner v. SchleierSupreme Court of the United States · 1995
  5. Lewis v. Equitable Life Assurance Society of the United StatesSupreme Court of Minnesota · 1986

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