Legal Opinion

Walsh v. Commissioner

United States Tax Court

Decided March 21, 1995No. Docket No. 27426-90Unpublished

1Opinion of the Court

JOHN J. AND DIANE M. WALSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Walsh v. Commissioner

Docket No. 27426-90

United States Tax Court

T.C. Memo 1995-115; 1995 Tax Ct. Memo LEXIS 122; 69 T.C.M. (CCH) 2128;

March 21, 1995, Filed

An order denying petitioners' motion will be issued.

For petitioners: H. J. A. Alexander and Patsy A. Austin.

For respondent: Sergio Garcia-Pages.

PANUTHOS

PANUTHOS

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge: This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and…

2Cases cited16 opinions

  1. Stange v. United StatesSupreme Court of the United States · 1931
  2. Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  3. Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
  4. Perlmutter v. CommissionerUnited States Tax Court · 1965
  5. Scar v. CommissionerUnited States Tax Court · 1983

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