Legal Opinion
Wilson v. Commissioner
United States Tax Court
Decided March 20, 1989No. Docket No. 2079-88Unpublished
1Opinion of the Court
RAYMOND C. AND PATRICIA A. WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilson v. Commissioner
Docket No. 2079-88.
United States Tax Court
T.C. Memo 1989-109; 1989 Tax Ct. Memo LEXIS 109; 56 T.C.M. (CCH) 1478; T.C.M. (RIA) 89109;
March 20, 1989.
Raymond C. Wilson, pro se.
Raymond M. Boulanger, for the respondent.
GALLOWAY
MEMORANDUM FINDINGS OF FACT AND OPINION
GALLOWAY, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rule 180 et seq. 1
Respondent determined a deficiency of $ 2,827 in petitioners'…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
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