Legal Opinion

Atkinson v. Comm'r

United States Tax Court

Decided December 9, 2015No. Docket Nos. 2683-11, 2693-11, 2694-11, 2695-11, 2700-11, 18938-12Unpublished

1Opinion of the Court

JOHN A. ATKINSON AND JUDY B. ATKINSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Atkinson v. Comm'r

Docket Nos. 2683-11, 2693-11, 2694-11, 2695-11, 2700-11, 18938-12

United States Tax Court

T.C. Memo 2015-236; 2015 Tax Ct. Memo LEXIS 243; 110 T.C.M. (CCH) 550;

December 9, 2015, Filed

Decisions will be entered under Rule 155.

David M. Wooldridge, Ronald A. Levitt, Gregory P. Rhodes, and Michelle Abroms Levin, for petitioners.

Christopher D. Bradley and John T. Arthur, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Petitioners contest…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Freytag v. CommissionerSupreme Court of the United States · 1991
  3. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  4. Freytag v. CommissionerUnited States Tax Court · 1987
  5. Rolfs v. CommissionerCourt of Appeals for the Seventh Circuit · 2012

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