Legal Opinion
Picknally v. Commissioner
United States Tax Court
Decided September 20, 1977No. Docket No. 10539-75UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT JOHN PICKNALLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Picknally v. Commissioner
Docket No. 10539-75.
United States Tax Court
T.C. Memo 1977-321; 1977 Tax Ct. Memo LEXIS 120; 36 T.C.M. (CCH) 1292; T.C.M. (RIA) 770321;
September 20, 1977, Filed
Robert John Picknally, pro se.
W. Terrence Mooney, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and General Order No. 5 of this Court. 2 The Court…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CorrellSupreme Court of the United States · 1967
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Primuth v. CommissionerUnited States Tax Court · 1970
- Carlucci v. CommissionerUnited States Tax Court · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zhao Creigh v. Comm'rUnited States Tax Court · 2017