Legal Opinion
Elliott v. Commissioner
United States Tax Court
Decided July 2, 1987No. Docket No. 6077-85Unpublished
1Opinion of the Court
ROBERT C. ELLIOTT AND JEAN E. ELLIOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elliott v. Commissioner
Docket No. 6077-85.
United States Tax Court
T.C. Memo 1987-333; 1987 Tax Ct. Memo LEXIS 333; 53 T.C.M. (CCH) 1302; T.C.M. (RIA) 87333;
July 2, 1987.
Robert C. Elliott, pro se.
Donna F. Herbert, for the respondent.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat.…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lyeth v. HoeySupreme Court of the United States · 1938
- Bresler v. CommissionerUnited States Tax Court · 1975
- Sager Glove Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Sager Glove Corp. v. CommissionerUnited States Tax Court · 1961
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