Legal Opinion
Russell v. Comm'r
United States Tax Court
Decided October 30, 2008No. Nos. 4425-05, 4456-05,4688-05UnpublishedCited by 3 opinions
1Opinion of the Court
DONALD L. AND EVELYN RUSSELL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Russell v. Comm'r
Nos. 4425-05, 4456-05,4688-05
United States Tax Court
T.C. Memo 2008-246; 2008 Tax Ct. Memo LEXIS 246; 96 T.C.M. (CCH) 302;
October 30, 2008, Filed
The court found in favor of the Commissioner.
Jon J. Jensen, for petitioners.
Jack Forsberg, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: These cases are before the Court consolidated for purposes of trial, briefing, and opinion. Donald and Evelyn Russell (the Russells), Loren and Dawn…
2Cases cited11 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Raynor v. CommissionerUnited States Tax Court · 1968
- Hitchins v. CommissionerUnited States Tax Court · 1994
- Perry v. CommissionerUnited States Tax Court · 1970
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Broz v. CommissionerCourt of Appeals for the Sixth Circuit · 2013
- Russell v. Comm'rUnited States Tax Court · 2009
- Russell v. CommissionerCourt of Appeals for the Eighth Circuit · 2010