Legal Opinion
PERRY v. COMMISSIONER
United States Tax Court
Decided May 9, 1990No. Docket No. 1850-88UnpublishedCited by 3 opinions
1Opinion of the Court
STEWART PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PERRY v. COMMISSIONER
Docket No. 1850-88
United States Tax Court
T.C. Memo 1990-228; 1990 Tax Ct. Memo LEXIS 262; 59 T.C.M. (CCH) 533; T.C.M. (RIA) 90228;
May 9, 1990, Filed
Decision will be entered for the respondent.
Stewart Perry, pro se.
Mary E. (Betsy) Pierce, for the respondent.
PAJAK, Special Trial Judge.
PAJAK
MEMORANDUM FINDINGS OF FACT AND OPINION
This case was heard pursuant to section 7443A(b) and Rule 180 et seq. (All section numbers refer to the Internal Revenue Code in effect for the taxable year in issue, unless…
2Cases cited19 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Crocker v. CommissionerUnited States Tax Court · 1989
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In Re CraddockDistrict Court, D. Colorado · 1995
- United States v. CraddockDistrict Court, D. Colorado · 1995
- HawseUnited States Tax Court · 2015