Case Name: Commissioner of Internal Revenue v. Dowell et ux.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1984-01-23
Citations: 465 U.S. 1001
Docket Number: No. 82-1873
Parties: Commissioner of Internal Revenue v. Dowell et ux.
Judges: 
Reporter: United States Reports
Volume: 465
Pages: 1001–1001

Head Matter:
No. 82-1873.
Commissioner of Internal Revenue v. Dowell et ux.

Opinion:
C. A. 10th Cir. Certiorari granted, judgment vacated, and case remanded without prejudice to the respondents to raise the issue of the jurisdiction of the Court of Appeals to review the judgment of the Tax Court. Justice Stevens would deny certiorari.