Legal Opinion
Forrest v. Commissioner
United States Tax Court
Decided March 31, 1983No. Docket No. 22012-80Unpublished
1Opinion of the Court
DOUGLAS W. AND MARIE M. FORREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Forrest v. Commissioner
Docket No. 22012-80.
United States Tax Court
T.C. Memo 1983-177; 1983 Tax Ct. Memo LEXIS 612; 45 T.C.M. (CCH) 1156; T.C.M. (RIA) 83177;
March 31, 1983.
Vincent L. Alsfeld, for petitioners.
Mary P. Hamilton, for respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr; for trial, pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 et seq. of this Court's Rules of…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Fay v. CommissionerUnited States Board of Tax Appeals · 1940
- Mason v. CommissionerUnited States Tax Court · 1982