Legal Opinion
Petrie v. Commissioner
United States Tax Court
Decided March 29, 1990No. Docket No. 8860-85UnpublishedCited by 2 opinions
1Opinion of the Court
BRANKA PETRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Petrie v. Commissioner
Docket No. 8860-85
United States Tax Court
T.C. Memo 1990-168; 1990 Tax Ct. Memo LEXIS 194; 59 T.C.M. (CCH) 275; T.C.M. (RIA) 90168;
March 29, 1990
Branka Petrie, pro se.
Paul L. Dixon and J. Michal Nathan, for the respondent.
GALLOWAY
MEMORANDUM FINDINGS OF FACT AND OPINION
GALLOWAY, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1954 and Rules 180, 181, and 182. 1
By notice of deficiency dated February 28, 1985, respondent determined…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. PaynerSupreme Court of the United States · 1980
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Giddio v. CommissionerUnited States Tax Court · 1970
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gould v. CommissionerUnited States Tax Court · 1991
- Louis R. Tomburello Annette C. Tomburello v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993