Legal Opinion
Springmann v. Commissioner
United States Tax Court
Decided September 21, 1987No. Docket No. 37452-85UnpublishedCited by 2 opinions
1Opinion of the Court
J. MICHAEL SPRINGMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Springmann v. Commissioner
Docket No. 37452-85.
United States Tax Court
T.C. Memo 1987-474; 1987 Tax Ct. Memo LEXIS 470; 54 T.C.M. (CCH) 592; T.C.M. (RIA) 87474;
September 21, 1987.
John F. Rodgers, for the petitioner.
Wilton A. Baker, for the respondent.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCKLEY, Special Trial Judge: This case was heard pursuant to section 7456(d) of the Internal Revenue Code (redesignated as sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Federbush v. CommissionerUnited States Tax Court · 1960
- Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- DillonUnited States Tax Court · 1993
- Dillon v. CommissionerUnited States Tax Court · 1991