1. Home
  2. Browse Decisions
  3. T.C.
  4. 68 T.C.
  5. 68 T.C. 154 (1977)
 

McSHAIN v. COMMISSIONER

Docket Nos. 4767-74, 9649-75.

68 T.C. 154 (1977)

JOHN McSHAIN AND MARY McSHAIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 2, 1977.

Attorney(s) appearing for the Case

John F. Kennedy and Charles V. Stoelker, Jr., for the petitioners.

Howard W. Gordon, for the respondent.

WILES, Judge:

On December 6, 1976, pursuant to Rule 121, Tax Court Rules of Practice and Procedure, petitioners1 filed a motion for summary judgment upon part of the legal issues in controversy. The facts upon which petitioners based their motion were fully stipulated. Legal arguments were raised by the parties in simultaneous briefs submitted on or about March 7, 1977. The sole issue we are asked to rule upon is whether, for purposes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases