Legal Opinion
Cranfill v. Commissioner
United States Tax Court
Decided September 29, 1988No. Docket Nos. 16642-85; 46992-86UnpublishedCited by 1 opinion
1Opinion of the Court
HENRY D. CRANFILL AND JOANNA S. CRANFILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT M. MINSHALL AND SUSAN C. MINSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cranfill v. Commissioner
Docket Nos. 16642-85; 46992-86.
United States Tax Court
T.C. Memo 1988-478; 1988 Tax Ct. Memo LEXIS 483; 56 T.C.M. (CCH) 392; T.C.M. (RIA) 88478;
September 29, 1988.
O. Jan Tyler, for the petitioners.
George E. Gasper, for the respondent.
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: These cases were assigned pursuant to the provisions of section 7443A(b) of the Code and…
2Cases cited10 opinions
- Solowiejczyk v. CommissionerUnited States Tax Court · 1985
- Patin v. CommissionerUnited States Tax Court · 1987
- Jackson v. CommissionerUnited States Tax Court · 1986
- Ronnen v. CommissionerUnited States Tax Court · 1988
- Johnson v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wesley H. Hillendahl, Marilyn G. Hillendahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992