Legal Opinion

Anderson v. Commissioner

United States Tax Court

Decided December 27, 1990No. Docket No. 3183-89Unpublished

1Opinion of the Court

JOHN ANDERSON, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent

Anderson v. Commissioner

Docket No. 3183-89

United States Tax Court

T.C. Memo 1990-647; 1990 Tax Ct. Memo LEXIS 722; 60 T.C.M. (CCH) 1502; T.C.M. (RIA) 90647;

December 27, 1990, Filed

Decision will be entered for the respondent.

John Anderson, pro se.

John C. Meaney, for the respondent.

GALLOWAY, Special Trial Judge.

GALLOWAY

MEMORANDUM OPINION

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182 1 and is before the Court on respondent's oral motion to dismiss for failure to properly…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. McCoy v. CommissionerUnited States Tax Court · 1981
  3. Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
  4. Abrams v. CommissionerUnited States Tax Court · 1984
  5. Branerton Corp. v. CommissionerUnited States Tax Court · 1974

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