ROSS v. COMMISSIONER

Docket Nos. 4176-79, 4178-79, 4179-79, 4346-79, 10557-80.

55 T.C.M. 1170 (1988)

T.C. Memo. 1988-283

James E. Ross, et al. v. Commissioner.

United States Tax Court.

Filed June 28, 1988.


Attorney(s) appearing for the Case

Nathan D. Clark, 201 Alhambra Circle, Miami, Fla., and Richard Josepher, 100 S.E. 2nd St., Miami, Fla., for the petitioners in docket Nos. 4176-79 and 4346-79. Steven Sonberg, One S.E. Third Ave., Miami, Fla., Ursula Mancusi-Ungaro, 1351 N.W. 12 St., Miami, Fla., and Moises T. Grayson, 25 S.E. 2nd Ave., Miami, Fla., for the petitioners in docket Nos. 4178-79, 4179-79, and 10557-80. Kenneth A. Hochman, Susan Wynne, and Lourdes M. DeSantis, for the respondent.


Memorandum Opinion

WHITAKER, Judge:

This cause is before the Court on petitioners' Motions for Summary Judgment and respondent's Motions for Partial Summary Judgment (as amended), all of which raise the issue of collateral estoppel.2 The record with respect to these motions consists of the motions, responses, memorandums and affidavits in support of the motions and responses, and exhibits attached to the memorandums and affidavits...

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