Legal Opinion
Bay v. Commissioner
United States Tax Court
Decided August 17, 1994No. Docket No. 22997-93Unpublished
1Opinion of the Court
JOHN B. BAY AND RENEE C. E. BAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bay v. Commissioner
Docket No. 22997-93
United States Tax Court
T.C. Memo 1994-389; 1994 Tax Ct. Memo LEXIS 398; 68 T.C.M. (CCH) 396; 94-2 U.S. Tax Cas. (CCH) P47,951;
August 17, 1994, Filed
Decision will be entered for respondent.
John B. Bay, pro se.
For respondent: Henry N. Carriger.
ARMEN
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners'…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Grummer v. CommissionerUnited States Tax Court · 1966
- Giordano v. CommissionerUnited States Tax Court · 1975
- Blakey v. CommissionerUnited States Tax Court · 1982
- Mass v. CommissionerUnited States Tax Court · 1983