PHILIP D. v. COMMISSIONER

Docket Nos. 5358-96, 5359-96.

75 T.C.M. 1840 (1998)

T.C. Memo. 1998-71

Philip D. and Eleanor G. Winn v. Commissioner. David A. and Louise A. Gitlitz v. Commissioner.

United States Tax Court.

Filed February 19, 1998.


Attorney(s) appearing for the Case

Darrell D. Hallett, Seattle, Wash., Larry N. Johnson, Robert J. Chicoine, and John M. Colvin, for the petitioners. Keith G. Medleau, for the respondent.


MEMORANDUM OPINION

COHEN, Chief Judge:

In Winn v. Commissioner [Dec. 52,112(M)], T.C. Memo. 1997-286, we concluded that respondent's motions for summary judgment should be denied, and petitioners' cross-motions for partial summary judgment should be granted. Thereafter, respondent filed a motion for reconsideration. Released today is the Opinion in Nelson v. Commissioner [Dec. 52,578], 110 T.C. ___ (1998...

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