1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 1310 (1994)
 

DANIELS v. COMMISSIONER

Docket No. 13453-92.

68 T.C.M. 1310 (1994)

T.C. Memo. 1994-591

Joseph M. Daniels, Donor, and Ruth P. Daniels, Donor v. Commissioner.

United States Tax Court.

Filed December 5, 1994.

Attorney(s) appearing for the Case

Lawrence H. Weltman, Henry H. Stern, Jr., 8182 Maryland Ave., Clayton, Mo., and Richard B. Walsh, Jr., for the petitioners. Darrell C. Weaver, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This case is before the Court under Rule 121 on petitioners' motion for summary judgment regarding two issues. Regarding the first issue, respondent agrees that there is no genuine issue of material fact and that the issue is ripe for summary judgment, but respondent contends that summary judgment on this issue should be decided in favor of respondent. Regarding the second issue, respondent opposes petitioners' motion for...

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