Legal Opinion
Chapman v. Commissioner
United States Tax Court
Decided November 29, 1982No. Docket Nos. 9381-80, 15287-81Unpublished
1Opinion of the Court
STELLA G. CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chapman v. Commissioner
Docket Nos. 9381-80, 15287-81.
United States Tax Court
T.C. Memo 1982-695; 1982 Tax Ct. Memo LEXIS 60; 45 T.C.M. (CCH) 238; T.C.M. (RIA) 82695;
November 29, 1982.
Taylor W. O'Hearn, for the petitioner.
Elizabeth M. Fasciana, for the respondent.
COHEN
MEMORANDUM OPINION
COHEN, Judge: * The evidence in this case consists of two stipulations, the exhibits attached thereto, and the admitted allegations of the pleadings, all of which are incorporated herein by reference. The issue for decision is whether…
2Cases cited5 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Bagur v. Comm'rUnited States Tax Court · 1976
- Aimee D. Bagur v. Commissioner of Internal Revenue, Barbara M. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Mary Ellen Brent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Brent v. CommissionerUnited States Tax Court · 1978