Legal Opinion
Stewart v. Commissioner
United States Tax Court
Decided August 31, 1987No. Docket No. 529-86UnpublishedCited by 2 opinions
1Opinion of the Court
MARGARET E. STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Commissioner
Docket No. 529-86.
United States Tax Court
T.C. Memo 1987-436; 1987 Tax Ct. Memo LEXIS 433; 54 T.C.M. (CCH) 358; T.C.M. (RIA) 87436;
August 31, 1987; As amended September 1. 1988
Margaret E. Stewart, pro se.
Stephen R. Asmussen, for the respondent.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L.…
2Cases cited4 opinions
- Bolton v. CommissionerUnited States Tax Court · 1981
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Feldman v. CommissionerUnited States Tax Court · 1985
- Ira S. Feldman and Susan B. Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
3Cited by2 opinions
- Bruce Martin Dinsmore v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Russell v. CommissionerUnited States Tax Court · 1994