Burford v. C.I.R.
Decision Date | 28 March 1986 |
Citation | 786 F.2d 1151 |
Parties | Burford v. C.I.R. 85-1927 |
Court | U.S. Court of Appeals — Fourth Circuit |
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- Dees v. Comm'r
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Oyer v. Commissioner, Docket No. 11887-02L.
... ... v. Commissioner [Dec. 48,191], 98 T.C. 518, 520 (1992), affd ... 85 T.C.M. 1511 ... 94-1 USTC ¶ 50,092] 17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner [Dec. 44,714], 90 T.C. 753, 754 (1988). The moving party bears the burden of proving that there is no genuine issue ... Burford v. Commissioner [Dec. 37,620], 76 T.C. 96, 100 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986); Sanderling, Inc. v ... ...
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Upchurch v. Commissioner
... ... Rule 121(b); Sundstrand Corp. v. Commissioner [Dec. 48,191], 98 T.C. 518, 520 (1992), affd. [94-1 USTC ¶ 50,092] 17 F.3d 965 (7th Cir. 1994) ... We conclude that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of ... We are likewise not persuaded by petitioner's reliance on comments made in Burford v. Commissioner [Dec. 37,620], 76 T.C. 96 (1981), affd. without published opinion 786 F.2d 1151 (4th Cir. 1986), and Sanderling, Inc. v. Commissioner ... ...
- Shell Oil Co. v. Comm'r of Internal Revenue, Docket No. 13180-84
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