Legal Opinion

Crowley v. Commissioner

United States Tax Court

Decided November 1, 1993No. Docket Nos. 28826-84, 7746-87Unpublished

1Opinion of the Court

JOHN P. CROWLEY and ELIZABETH R. COCKRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crowley v. Commissioner

Docket Nos. 28826-84, 7746-87

United States Tax Court

T.C. Memo 1993-503; 1993 Tax Ct. Memo LEXIS 514; 66 T.C.M. (CCH) 1180;

November 1, 1993, Filed

Decision will be entered under Rule 155.

For John P. Crowley, petitioner at docket No. 28826-84: Stanley Klein and Michael J. Weitzner. For Elizabeth R. Cockrell, petitioner at docket Nos. 28826-84 and 7746-87: Gerald N. Daffner.

For respondent: Roland Barral and William L. Blagg.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WE…

2Cases cited15 opinions

  1. Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
  2. Purcell v. CommissionerUnited States Tax Court · 1986
  3. Bokum v. CommissionerUnited States Tax Court · 1990
  4. Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
  5. Fox v. CommissionerUnited States Tax Court · 1984

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