Legal Opinion
Goins v. Commissioner
United States Tax Court
Decided November 18, 1997No. Tax Ct. Dkt. No. 12212-95UnpublishedCited by 1 opinion
1Opinion of the Court
STEVEN R. GOINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goins v. Commissioner
Tax Ct. Dkt. No. 12212-95
United States Tax Court
T.C. Memo 1997-521; 1997 Tax Ct. Memo LEXIS 597; 74 T.C.M. (CCH) 1243;
November 18, 1997, Filed
Decision will be entered under Rule 155.
Steven R. Goins, pro se.
Edwina L. Charlemagne, for respondent.
DEAN, SPECIAL TRIAL JUDGE.
DEAN
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioner's Federal income…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- John M. And Alice D. Church v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Karagozian v. Comm'rUnited States Tax Court · 2013