Legal Opinion

Williams v. Commissioner

United States Tax Court

Decided February 22, 1994No. Docket No. 11290-92UnpublishedCited by 1 opinion

1Opinion of the Court

ALTON J. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Williams v. Commissioner

Docket No. 11290-92

United States Tax Court

T.C. Memo 1994-63; 1994 Tax Ct. Memo LEXIS 69; 67 T.C.M. (CCH) 2185;

February 22, 1994, Filed

Decision will be entered for respondent.

Alton J. Williams, pro se.

For respondent: Linda C. Grobe.

GOLDBERG

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. 1

Respondent determined deficiencies in petitioner's Federal income taxes for taxable years 1986, 1987, 1988, and 1989, in…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Vanicek v. CommissionerUnited States Tax Court · 1985

5 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002

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