Legal Opinion
Crain v. Commissioner
United States Tax Court
Decided September 23, 1985No. Docket No. 17524-80Unpublished
1Opinion of the Court
THOMAS M. AND SHELLEY L. CRAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crain v. Commissioner
Docket No. 17524-80.
United States Tax Court
T.C. Memo 1985-498; 1985 Tax Ct. Memo LEXIS 137; 50 T.C.M. (CCH) 1130; T.C.M. (RIA) 85498;
September 23, 1985.
Thomas M. Crain, pro se.
Scott N. McCallum, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Fred R. Tansill pursuant to the provisions of section 7456 and Rules 180 and 181. 1 The Court agrees with and adopts his opinion which is set…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kroll v. CommissionerUnited States Tax Court · 1968
- Hicks v. CommissionerUnited States Tax Court · 1966
- Ludwig H. Brandl v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1975
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
4 more not listed; retrieve them via the Exa API.