Legal Opinion
Howard v. Commissioner
United States Tax Court
Decided January 15, 1991No. Docket Nos. 26477-88, 1412-89, 16599-89UnpublishedCited by 2 opinions
1Opinion of the Court
WALLACE HOWARD AND INGEBORG LEOPOLDINE BURTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Howard v. Commissioner
Docket Nos. 26477-88, 1412-89, 16599-89
United States Tax Court
T.C. Memo 1991-12; 1991 Tax Ct. Memo LEXIS 12; 61 T.C.M. (CCH) 1663; T.C.M. (RIA) 91012;
January 15, 1991, Filed
Decisions will be entered under Rule 155.
Wallace Howard Burton, pro se.
J. Mack Karesh, for the respondent.
GOLDBERG, Special Trial Judge.
GOLDBERG
MEMORANDUM OPINION
These consolidated cases were heard pursuant to the provisions of section 7443A(b)(3). 1
Respondent determined the following deficiencies…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Vanicek v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Grinalds v. CommissionerUnited States Tax Court · 1993
- Gabelman v. CommissionerUnited States Tax Court · 1993