Legal Opinion

Dworkin v. Commissioner

United States Tax Court

Decided November 9, 1995No. Docket No. 34384-87Unpublished

1Opinion of the Court

ALBERT R. AND PHYLLIS F. DWORKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dworkin v. Commissioner

Docket No. 34384-87

United States Tax Court

T.C. Memo 1995-533; 1995 Tax Ct. Memo LEXIS 532; 70 T.C.M. (CCH) 1260;

November 9, 1995, Filed

Decision will be entered under Rule 155.

Albert R. Dworkin, pro se.

Mae J. Lew, for respondent.

DAWSON, WOLFE

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Norman H. Wolfe pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the…

2Cases cited26 opinions

  1. Freytag v. CommissionerSupreme Court of the United States · 1991
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
  4. Freytag v. CommissionerUnited States Tax Court · 1987
  5. Zmuda v. CommissionerUnited States Tax Court · 1982

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