Legal Opinion
Ronald E. Byers v. Commissioner
United States Tax Court
Decided June 18, 2019No. 3032-10LUnpublished
1Opinion of the Court
T.C. Memo. 2019-76
UNITED STATES TAX COURT RONALD E. BYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 3032-10L. Filed June 18, 2019. Ronald E. Byers, pro se. Melissa J. Hedtke, John Schmittdiel, Douglas C. Rennie, and Teresa E. McLaughlin, for respondent. SUPPLEMENTAL MEMORANDUM OPINION COLVIN, Judge: This case is before the Court on remand from the U.S. Court of Appeals for the District of Columbia Circuit with instructions to clarify * This opinion supplements our previously filed opinion Byers v. Commissioner,
T.C. Memo. 2012-27. -2- [*2] the legal grounds and…
2Cases cited17 opinions
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Abatti v. CommissionerUnited States Tax Court · 1986
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