Legal Opinion
Silvey v. Commissioner
United States Tax Court
Decided December 30, 1976No. Docket No. 5607-75Unpublished
1Opinion of the Court
ORVILLE B. and MARTHA J. SILVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Silvey v. Commissioner
Docket No. 5607-75.
United States Tax Court
T.C. Memo 1976-401; 1976 Tax Ct. Memo LEXIS 2; 35 T.C.M. (CCH) 1812; T.C.M. (RIA) 760401;
December 30, 1976, Filed
Orville B. and Martha J. Silvey, pro se.
Thomas G. Schleier, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief 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 Code andRules 180 through 182 of the Tax…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
7 more not listed; retrieve them via the Exa API.