Legal Opinion

Casey v. Commissioner

United States Tax Court

Decided November 23, 1992No. Docket No. 5226-84Unpublished

1Opinion of the Court

JOHN R. CASEY, JR. and TONI C. CASEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Casey v. Commissioner

Docket No. 5226-84

United States Tax Court

T.C. Memo 1992-672; 1992 Tax Ct. Memo LEXIS 716; 64 T.C.M. (CCH) 1353;

November 23, 1992, Filed

An order will be issued denying petitioner's motion to vacate.

For Toni C. Casey, Petitioner: Donald E. Bradley.

For Respondent: Catherine J. Caballero.

SCOTT, PANUTHOS

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: This case was heard by Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 183. 1…

2Cases cited14 opinions

  1. Freytag v. CommissionerSupreme Court of the United States · 1991
  2. Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
  3. Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
  4. William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
  5. Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978

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