Legal Opinion
Schumann v. Commissioner
United States Tax Court
Decided January 18, 1983No. Docket No. 26661-81Unpublished
1Opinion of the Court
WARREN H. SCHUMANN and MARIA T. SCHUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schumann v. Commissioner
Docket No. 26661-81.
United States Tax Court
T.C. Memo 1983-35; 1983 Tax Ct. Memo LEXIS 753; 45 T.C.M. (CCH) 550; T.C.M. (RIA) 83035;
January 18, 1983.
Julian N. Stern, for the petitioners.
Rebecca T. Hill, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: On September 14, 1982, respondent filed a motion for partial summary judgment in the above-entitled case. In this motion, respondent stated that the legal issue as to whether petitioners in 1977 made a disqualifying…
2Cases cited4 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Kast v. CommissionerUnited States Tax Court · 1982
- Brown v. United StatesDistrict Court, D. Oregon · 1968