Legal Opinion
Nelson v. Commissioner
United States Tax Court
Decided July 22, 1998No. Tax Ct. Dkt. No. 21947-96Unpublished
1Opinion of the Court
THOMAS H. NELSON AND DONNA J. ZULLO NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nelson v. Commissioner
Tax Ct. Dkt. No. 21947-96
United States Tax Court
T.C. Memo 1998-268; 1998 Tax Ct. Memo LEXIS 271; 76 T.C.M. (CCH) 145;
July 22, 1998, Filed
Decision will be entered for petitioners.
Christopher Altier, for petitioners.
Katherine Lee Wambsgans, for respondent.
CARLUZZO, SPECIAL TRIAL JUDGE.
CARLUZZO
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless…
2Cases cited5 opinions
- Cherry v. CherryOhio Supreme Court · 1981
- Zimmie v. ZimmieOhio Supreme Court · 1984
- Bean v. BeanOhio Court of Appeals · 1983
- Vaught v. VaughtOhio Court of Appeals · 1981
- St. Clair v. St. ClairOhio Court of Appeals · 1983