Legal Opinion
Balsamo v. Comm'r
United States Tax Court
Decided April 12, 2012No. Docket No. 1235-10LUnpublished
1Opinion of the Court
S. JOSEPH BALSAMO AND EDNA MAE BALSAMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Balsamo v. Comm'r
Docket No. 1235-10L
United States Tax Court
T.C. Memo 2012-109; 2012 Tax Ct. Memo LEXIS 107; 103 T.C.M. (CCH) 1601; 2012 WL 1231985;
April 12, 2012, Filed
An appropriate order and decision will be entered for respondent.
S. Joseph Balsamo and Edna Mae Balsamo, Pro se.
Shannon E. Loechel, for respondent.
WELLS, Judge.
WELLS
MEMORANDUM OPINION
WELLS, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 We must decide whether respondent's…
2Cases cited11 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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