Legal Opinion
Schmieder v. Commissioner
United States Tax Court
Decided February 2, 1984No. Docket No. 806-81Unpublished
1Opinion of the Court
STEVEN V. SCHMIEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schmieder v. Commissioner
Docket No. 806-81.
United States Tax Court
T.C. Memo 1984-56; 1984 Tax Ct. Memo LEXIS 616; 47 T.C.M. (CCH) 1023; T.C.M. (RIA) 84056;
February 2, 1984.
Steven V. Schmieder, pro se.
Dennis L. Perez, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Mitchell v. CommissionerUnited States Tax Court · 1980
- McCallister v. CommissionerUnited States Tax Court · 1978
- Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Schacht v. CommissionerUnited States Tax Court · 1967
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