Legal Opinion
LeBeau
United States Tax Court
Decided June 23, 1992No. Docket Nos. 4668-91, 4669-91UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT J. LeBEAU, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BARBARA S. MONAHAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LeBeau
Docket Nos. 4668-91, 4669-91
United States Tax Court
T.C. Memo 1992-359; 1992 Tax Ct. Memo LEXIS 376; 63 T.C.M. (CCH) 3177;
June 23, 1992, Filed
Appropriate orders and decisions will be entered.
William A. Borja, for petitioners.
Steve R. Johnson, for respondent.
WRIGHT
WRIGHT
MEMORANDUM OPINION
WRIGHT, Judge: This matter is before the Court on Respondent's Motion for Summary Judgment pursuant to Rule 121. 1 The cases of Robert J. LeBeau,…
2Cases cited13 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. SternSupreme Court of the United States · 1958
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Stein v. CommissionerUnited States Tax Court · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Rocky Mountain Holdings, Inc.District Court, E.D. Pennsylvania · 2011