Legal Opinion
Karelas v. Commissioner
United States Tax Court
Decided March 19, 1991No. Docket No. 1819-89Unpublished
1Opinion of the Court
RICHARD L. KARELAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Karelas v. Commissioner
Docket No. 1819-89
United States Tax Court
T.C. Memo 1991-121; 1991 Tax Ct. Memo LEXIS 139; 61 T.C.M. (CCH) 2181; T.C.M. (RIA) 91121;
March 19, 1991, Filed
Decision will be entered under Rule 155.
Richard L. Karelas, pro se.
Daniel Parent, for the respondent.
BUCKLEY, Special Trial Judge.
BUCKLEY
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b) and Rule 180 et seq. 1
Respondent determined a deficiency in petitioner's 1986 Federal income tax in the amount of $ 733…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
1 more not listed; retrieve them via the Exa API.