Legal Opinion
Silkman v. Commissioner
United States Tax Court
Decided June 30, 1988No. Docket Nos. 362-86 and 36838-86Unpublished
1Opinion of the Court
CRAIG SILKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Silkman v. Commissioner
Docket Nos. 362-86 and 36838-86.
United States Tax Court
T.C. Memo 1988-291; 1988 Tax Ct. Memo LEXIS 319; 55 T.C.M. (CCH) 1209; T.C.M. (RIA) 88291;
June 30, 1988.
Craig Silkman, pro se.
Mary E. (Betsy) Pierce, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: These consolidated cases 1 were assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat.…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
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