Legal Opinion
Campana v. Commissioner
United States Tax Court
Decided July 30, 1990No. Docket No. 11047-88Unpublished
1Opinion of the Court
HERMAN AND ELIZABETH CAMPANA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Campana v. Commissioner
Docket No. 11047-88
United States Tax Court
T.C. Memo 1990-395; 1990 Tax Ct. Memo LEXIS 412; 60 T.C.M. (CCH) 289; T.C.M. (RIA) 90395;
July 30, 1990, Filed
Decision will be entered under Rule 155.
Curtis W. Berner, for the petitioners.
Pamela S. Wilson, for the respondent.
PAJAK, Special Trial Judge.
PAJAK
MEMORANDUM OPINION
This case was assigned pursuant to the provisions of section 7443A(b) and Rule 180 et seq. (All section numbers refer to the Internal Revenue Code in effect for the…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Primuth v. CommissionerUnited States Tax Court · 1970
- Beck v. CommissionerUnited States Tax Court · 1985
- Lemmen v. CommissionerUnited States Tax Court · 1981
6 more not listed; retrieve them via the Exa API.