Legal Opinion
Prairie v. Commissioner
United States Tax Court
Decided April 1, 1985No. Docket No. 38800-84Unpublished
1Opinion of the Court
VERNON AND DORA PRAIRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Prairie v. Commissioner
Docket No. 38800-84.
United States Tax Court
T.C. Memo 1985-155; 1985 Tax Ct. Memo LEXIS 476; 49 T.C.M. (CCH) 1098; T.C.M. (RIA) 85155;
April 1, 1985.
Vernon and Dora Prairie, pro se.
Gordon L. Gidlund and Phyllis W. Greenblum for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Chief Judge: Respondent's Motion to Dismiss for Failure to State a Claim on Which Relief Can be Granted was assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration and ruling thereon. 1 After a…
2Cases cited5 opinions
- Lavern Scherping v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Leroy H. Nyhus v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1979
- Vernon Prairie and Dora Prairie v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1972
- Guidry v. CirsCourt of Appeals for the Fifth Circuit · 1984