Legal Opinion
Paulson v. Commissioner
United States Tax Court
Decided December 30, 1996No. Docket No. 433-96UnpublishedCited by 2 opinions
1Opinion of the Court
GERALD REGINALD PAULSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paulson v. Commissioner
Docket No. 433-96
United States Tax Court
T.C. Memo 1996-560; 1996 Tax Ct. Memo LEXIS 579; 72 T.C.M. (CCH) 1600;
December 30, 1996, Filed
Decision will be entered for respondent.
Gerald Reginald Paulson, pro se.
Blaine Holiday, for respondent.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined the following deficiencies in Federal income taxes and additions to tax against…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Truck & Equipment Corp. v. CommissionerUnited States Tax Court · 1992
3Cited by2 opinions
- Swint v. CommissionerUnited States Tax Court · 2014
- Lisa Beamon Swint v. CommissionerUnited States Tax Court · 2014