1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 466 (1980)
 

WAY v. COMMISSIONER

Docket Nos. 8680-79, 14332-79.

40 T.C.M. 466 (1980)

T.C. Memo. 1980-202

Robert M. Way and Katharine B. Way, Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed June 16, 1980.

Attorney(s) appearing for the Case

Donna E. Baker, for the petitioners. Russell K. Stewart, for the respondent.

Memorandum Opinion

DAWSON, Judge:

These consolidated cases were heard on respondent's motion for judgment on the pleadings at Philadelphia, Pennsylvania. Respondent filed a memorandum brief in support of his motion and petitioners filed a memorandum in opposition thereto, asserting various constitutional impediments. The pertinent facts are set forth below.

In separate statutory notices dated August 13, 1979, and March 30, 1979, respondent determined...

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