Legal Opinion
Pickering v. Commissioner
United States Tax Court
Decided April 16, 1998No. Tax Ct. Dkt. No. 19487-97UnpublishedCited by 3 opinions
1Opinion of the Court
RICHARD L. PICKERING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pickering v. Commissioner
Tax Ct. Dkt. No. 19487-97
United States Tax Court
T.C. Memo 1998-142; 1998 Tax Ct. Memo LEXIS 143; 75 T.C.M. (CCH) 2152;
April 16, 1998, Filed
An order of dismissal will be entered granting respondent's Motion to Dismiss for Lack of Jurisdiction.
Richard Fultz, for respondent.
Richard L. Pickering, pro se.
ARMEN, SPECIAL TRIAL JUDGE.
ARMEN
MEMORANDUM OPINION
ARMEN, SPECIAL TRIAL JUDGE: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
This case is…
2Cases cited13 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Frieling v. CommissionerUnited States Tax Court · 1983
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- McCormick v. CommissionerUnited States Tax Court · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Alfred P. Santoro, Claimant-Appellant v. Anthony J. Principi, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2001
- Busquets-Ivars v. AshcroftCourt of Appeals for the Ninth Circuit · 2003
- Busquets-Ivars v. AshcroftCourt of Appeals for the Ninth Circuit · 2003