Legal Opinion
Gillis v. Commissioner
United States Tax Court
Decided December 8, 1986No. Docket No. 17782-85Unpublished
1Opinion of the Court
WILLIAM A. GILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gillis v. Commissioner
Docket No. 17782-85.
United States Tax Court
T.C. Memo 1986-576; 1986 Tax Ct. Memo LEXIS 27; 52 T.C.M. (CCH) 1128; T.C.M. (RIA) 86576;
December 8, 1986.
William A. Gillis, pro se.
Robert J. Cuatto, for the respondent.
DINAN
MEMORANDUM FINDINGS OF FACT AND OPINION
DINAN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. ) of the Code and Rules 180, 181 and 182. 1
Res…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Pfalzgraf v. CommissionerUnited States Tax Court · 1977
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- John D. McComish and Genevieve A. McComish v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
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