Legal Opinion
Evans v. Comm'r
United States Tax Court
Decided January 20, 2015No. Docket Nos. 18268-12, 20818-12Unpublished
1Opinion of the Court
JOEL B. EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
JOEL B. EVANS AND DONNA R. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Comm'r
Docket Nos. 18268-12, 20818-12.
United States Tax Court
T.C. Memo 2015-12; 2015 Tax Ct. Memo LEXIS 11; 109 T.C.M. (CCH) 1052;
January 20, 2015, Filed
Appropriate decisions will be entered.
Ray Cody Mayo, Jr., for petitioners.
Edwin B. Cleverdon, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: In these consolidated cases, the Internal Revenue Service (IRS or respondent)…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Mitchell v. CommissionerUnited States Tax Court · 1980
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Dawson v. CommissionerUnited States Tax Court · 1972
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