Legal Opinion
Alvarez v. Commissioner
United States Tax Court
Decided May 27, 1987No. Docket No. 16665-86Unpublished
1Opinion of the Court
ALBERT ALVAREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alvarez v. Commissioner
Docket No. 16665-86.
United States Tax Court
T.C. Memo 1987-263; 1987 Tax Ct. Memo LEXIS 263; 53 T.C.M. (CCH) 901; T.C.M. (RIA) 87263;
May 27, 1987.
Albert Alvarez, pro se.
Robert S. Scarbrough, for the respondent.
GALLOWAY
MEMORANDUM FINDINGS OF FACT AND OPINION
GALLOWAY, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d)(3) 1 of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat.…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Lucian T. Zell, II v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
- Crane v. CommissionerUnited States Tax Court · 1967