Legal Opinion
Crotty v. Commissioner
United States Tax Court
Decided May 29, 1990No. Docket No. 32130-88UnpublishedCited by 1 opinion
1Opinion of the Court
JEAN A. CROTTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crotty v. Commissioner
Docket No. 32130-88
United States Tax Court
T.C. Memo 1990-261; 1990 Tax Ct. Memo LEXIS 280; 59 T.C.M. (CCH) 691; T.C.M. (RIA) 90261;
May 29, 1990, Filed
Decision will be entered under Rule 155.
Jean A. Crotty, per se.
Mark J. Miller, for the respondent.
GALLOWAY
MEMORANDUM FINDINGS OF FACT AND OPINION
This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 19541 and rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Golanty v. CommissionerUnited States Tax Court · 1979
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- DiDonato v. Comm'rUnited States Tax Court · 2013