Legal Opinion
Daoust v. Commissioner
United States Tax Court
Decided May 5, 1994No. Docket No. 1060-89UnpublishedCited by 7 opinions
1Opinion of the Court
RAYMOND E. DAOUST AND BARBARA A. DAOUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daoust v. Commissioner
Docket No. 1060-89
United States Tax Court
T.C. Memo 1994-203; 1994 Tax Ct. Memo LEXIS 201; 67 T.C.M. (CCH) 2914;
May 5, 1994, Filed
Decision will be entered under Rule 155.
Raymond E. Daoust, pro se.
For respondent: Marikay Lee-Martinez.
PATE
PATE
MEMORANDUM FINDINGS OF FACT AND OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in and additions to petitioners'…
2Cases cited27 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Pallottini v. CommissionerUnited States Tax Court · 1988
22 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fidelity International Currency Advisor a Fund, LLC v. United StatesDistrict Court, D. Massachusetts · 2010
- Thompson v. CommissionerUnited States Tax Court · 2011
- Clark v. CommissionerUnited States Tax Court · 1994
- Marinovich v. CommissionerUnited States Tax Court · 1999
- Wright v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.