Legal Opinion
Dacey v. Commissioner
United States Tax Court
Decided March 30, 1992No. Docket No. 24512-88Unpublished
1Opinion of the Court
NORMAN F. DACEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dacey v. Commissioner
Docket No. 24512-88
United States Tax Court
T.C. Memo 1992-187; 1992 Tax Ct. Memo LEXIS 212; 63 T.C.M. (CCH) 2584; Unemployment Ins. Rep. (CCH) P16,539;
March 30, 1992, Filed
Decision will be entered under Rule 155.
Norman F. Dacey, pro se.
John Aletta and Robert E. Marum, for respondent.
CLAPP
CLAPP
MEMORANDUM OPINION
CLAPP, Judge: This case has been submitted to the Court with the facts fully stipulated pursuant to Rule 122. All section references are to the Internal Revenue Code for the years in issue,…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Afroyim v. RuskSupreme Court of the United States · 1967
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