Legal Opinion
Andrews v. Commissioner
United States Tax Court
Decided November 18, 1992No. Docket No. 2486-91UnpublishedCited by 1 opinion
1Opinion of the Court
NEIL AND SHARON ANDREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Andrews v. Commissioner
Docket No. 2486-91
United States Tax Court
T.C. Memo 1992-668; 1992 Tax Ct. Memo LEXIS 708; 64 T.C.M. (CCH) 1339;
November 18, 1992, Filed
Decision will be entered under Rule 155.
For Neil and Sharon Andrews, pro sese.
For Respondent: Andrew J. Horning.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Trappey v. CommissionerUnited States Tax Court · 1960
- United States v. Roy O. Disney and Edna F. DisneyCourt of Appeals for the Ninth Circuit · 1969
3Cited by1 opinion
- Butler v. Comm'rUnited States Tax Court · 2017