Legal Opinion
Jolin v. Commissioner
United States Tax Court
Decided June 17, 1985No. Docket Nos. 25480-82, 25690-82Unpublished
1Opinion of the Court
MICHAEL G. JOLIN and SUSAN P. JOLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLES F. WITTE and PATRICIA G. WITTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jolin v. Commissioner
Docket Nos. 25480-82, 25690-82.
United States Tax Court
T.C. Memo 1985-287; 1985 Tax Ct. Memo LEXIS 342; 50 T.C.M. (CCH) 140; T.C.M. (RIA) 85287;
June 17, 1985.
Bruce W. Powell,H. Thompson Nicholas, Jr., and Bertrand M. Harding, Jr. for the petitioners.
Nancy B. Herbert, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In these consolidated cases,…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cagle v. CommissionerUnited States Tax Court · 1974
- Legg v. CommissionerUnited States Tax Court · 1971
- A. W. And Williamena Legg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Edward T. And Billie R. Pratt, William D. And Anita Pratt, Jack E. And Crystal A. Pratt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
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