1. Home
  2. Browse Decisions
  3. T.C.
  4. 74 T.C.
  5. 74 T.C. 377 (1980)
 

KEETON v. COMMISSIONER

Docket No. 7955-77.

74 T.C. 377 (1980)

ROY KEETON AND SHIRLEY K. KEETON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 21, 1980.

Attorney(s) appearing for the Case

Gerald W. Dykes, for the petitioners.

Bernard B. Kornmehl and Elizabeth DePriest, for the respondent.

OPINION

DAWSON, Judge:

This case was assigned to and heard by Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion to dismiss for lack of jurisdiction and petitioners' cross-motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1

OPINION OF THE SPECIAL TRIAL JUDGE

...

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