WEBB v. COMMISSIONER

Docket Nos. 11415-85, 36291-85, 18029-86, 25683-86, 27578-86, 40464-86, 43921-86, 46308-86, 47752-86, 48498-86, 14440-87, 15064-87.

60 T.C.M. 1085 (1990)

T.C. Memo. 1990-556

Roscoe C. Webb, Jr., et al. v. Commissioner.

United States Tax Court.

Filed October 25, 1990.


Attorney(s) appearing for the Case

Frederick M. Mintz and Jay L. Zeiger, 488 Madison Ave., New York, N.Y., for the petitioners. Kevin M. Flynn, Sharon Katz-Pearlman, Curt Robin, and Jeannette Schmelzle, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

These consolidated cases were assigned for trial or other disposition to Special Trial Judge James M. Gussis pursuant to section 7443A(b) of the Internal Revenue Code and Rule 180 et seq.2 This Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special Trial Judge

GUSSIS, 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