Legal Opinion
ROLING v. COMMISSIONER
United States Tax Court
Decided March 20, 2001No. 15224-99SUnpublished
1Opinion of the Court
STEPHEN J. ROLING AND PEGGY A. ROLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ROLING v. COMMISSIONER
No. 15224-99S
United States Tax Court
T.C. Summary Opinion 2001-34; 2001 Tax Ct. Summary LEXIS 142;
March 20, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Stephen J. Roling and Peggy A. Roling, pro sese.
George W. Bezold, for respondent.
Dean, John F.
Dean, John F.
DEAN, SPECIAL TRIAL JUDGE: This case is before the Court on petitioners' Motion for Litigation and Administrative Costs filed pursuant to…
2Cases cited25 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Palmer v. BenderSupreme Court of the United States · 1932
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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