Legal Opinion
Abrams v. Commissioner
United States Tax Court
Decided August 29, 1989No. Docket No. 14041-88UnpublishedCited by 1 opinion
1Opinion of the Court
MARIA REYES ABRAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abrams v. Commissioner
Docket No. 14041-88
United States Tax Court
T.C. Memo 1989-462; 1989 Tax Ct. Memo LEXIS 462; 57 T.C.M. (CCH) 1433; T.C.M. (RIA) 89462;
August 29, 1989
Maria Reyes Abrams, pro se.
William Leighton, for respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rules 180, 181 and 182. (All section references are to the Internal Revenue Code, as amended and in…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. HarmelSupreme Court of the United States · 1932
- United States v. MitchellSupreme Court of the United States · 1971
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Rains v. WheelerTexas Supreme Court · 1890
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dorothy D. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993