Legal Opinion
Finlay v. Commissioner
United States Tax Court
Decided June 16, 1982No. Docket No. 21766-81Unpublished
1Opinion of the Court
LUKE W. FINLAY, JR. and SUSAN W. FINLAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finlay v. Commissioner
Docket No. 21766-81.
United States Tax Court
T.C. Memo 1982-333; 1982 Tax Ct. Memo LEXIS 408; 44 T.C.M. (CCH) 123; T.C.M. (RIA) 82333;
June 16, 1982.
Luke W. Finlay, Jr., pro se.
Carolyn M. Parr, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of…
2Cases cited4 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Morris C. Montgomery and Frances W. Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Montgomery v. CommissionerUnited States Tax Court · 1968
- Prem v. CommissionerUnited States Tax Court · 1962