Legal Opinion
Bird v. Commissioner
United States Tax Court
Decided May 5, 1980No. Docket No. 1795-76Unpublished
1Opinion of the Court
WILLIAM M. AND NORMA J. BIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bird v. Commissioner
Docket No. 1795-76.
United States Tax Court
T.C. Memo 1980-156; 1980 Tax Ct. Memo LEXIS 426; 40 T.C.M. (CCH) 289; T.C.M. (RIA) 80156;
May 5, 1980, Filed
Robert M. Tyle, for the petitioners.
Timothy M. Cotter, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. OwensSupreme Court of the United States · 1939
- Kean v. CommissionerUnited States Tax Court · 1968
- Lamphere v. CommissionerUnited States Tax Court · 1978
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