Legal Opinion
Brody v. Commissioner
United States Tax Court
Decided May 5, 1988No. Docket No. 15934-86UnpublishedCited by 1 opinion
1Opinion of the Court
DENIS BRODY AND CAROL BRODY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brody v. Commissioner
Docket No. 15934-86.
United States Tax Court
T.C. Memo 1988-203; 1988 Tax Ct. Memo LEXIS 226; 55 T.C.M. (CCH) 808; T.C.M. (RIA) 88203;
May 5, 1988.
Scott A. Brody, for the petitioners.
Theodore R. Leighton, for the respondent.
WHALEN
MEMORANDUM OPINION
WHALEN, Judge: This case is before the Court on petitioners' motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 The Commissioner determined a deficiency in petitioners' Federal income tax for their 1978…
2Cases cited11 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Jackson v. CommissionerUnited States Tax Court · 1986
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Pursell v. CommissionerUnited States Tax Court · 1962
- Grunwald v. CommissionerUnited States Tax Court · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Candyce Martin 1999 Irrevocable Trust v. United StatesCourt of Appeals for the Ninth Circuit · 2014