Legal Opinion
Duncan v. Commissioner
United States Tax Court
Decided March 26, 1986No. Docket No. 31773-84Unpublished
1Opinion of the Court
ANDREW J. and JO ANNE J. DUNCAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Duncan v. Commissioner
Docket No. 31773-84.
United States Tax Court
T.C. Memo 1986-122; 1986 Tax Ct. Memo LEXIS 483; 51 T.C.M. (CCH) 719; T.C.M. (RIA) 86122;
March 26, 1986.
Andrew J. and Jo Anne J. Duncan, pro se.
John Weeda, for the respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) 1 and Rules 180, 181 and 182. 2
In his statutory notice of deficiency dated June 7, 1984, respondent determined a…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Enoch v. CommissionerUnited States Tax Court · 1972
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
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