MIDDLEMAN v. COMMISSIONER

Docket Nos. 9084-82 and 9085-82.

46 T.C.M. 1383 (1983)

T.C. Memo. 1983-566

Judith A. Middleman v. Commissioner. Jerry Middleman v. Commissioner.

United States Tax Court.

Filed September 13, 1983.


Attorney(s) appearing for the Case

Philip J. Starr, for the respondent.


Memorandum Opinion

SCOTT, Judge:

These cases were assigned to Special Trial Judge Fred R. Tansill, for hearing on July 6, 1983 at Washington, D.C. on petitioner's Motion for Summary Judgment in Docket No. 9084-82 and respondent's Motion for Partial Judgment in Docket No. 9085-82. After a review of the record, we agree with and adopt the Special Trial Judge's Opinion which is set forth below.

Opinion of the Special Trial Judge

TANSILL, Special...

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