Legal Opinion
Chiabai v. Commissioner
United States Tax Court
Decided October 20, 1982No. Docket No. 1984-79Unpublished
1Opinion of the Court
RONALD A. CHIABAI and HELEN CHIABAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chiabai v. Commissioner
Docket No. 1984-79.
United States Tax Court
T.C. Memo 1982-611; 1982 Tax Ct. Memo LEXIS 135; 44 T.C.M. (CCH) 1453; T.C.M. (RIA) 82611;
October 20, 1982.
Gloria T. Svanas, for the petitioners.
Cynthia J. Olson, for the respondent.
DRENNEN
MEMORANDUM OPINION
DRENNEN, Judge: This case was assigned to Special Trial Judge John J. Pajak for trial or other disposition pursuant to the provisions of section 7456(c), Internal Revenue Code . After a review of the record we agree with and adopt…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Epp v. CommissionerUnited States Tax Court · 1982
- Nichols v. CommissionerUnited States Tax Court · 1965
- Contini v. CommissionerUnited States Tax Court · 1981
- Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
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