Legal Opinion

Radin v. Commissioner

United States Tax Court

Decided July 20, 1987No. Docket No. 43303-85UnpublishedCited by 2 opinions

1Opinion of the Court

TED RADIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Radin v. Commissioner

Docket No. 43303-85.

United States Tax Court

T.C. Memo 1987-348; 1987 Tax Ct. Memo LEXIS 348; 53 T.C.M. (CCH) 1339; T.C.M. (RIA) 87348;

July 20, 1987.

Ted Radin, pro se.

Peter M. Ritteman, for the respondent.

PATE

MEMORANDUM FINDINGS OF FACT AND OPINION

PATE, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d) of the Code (redesignated as sec. 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rules 180, 181 and 182. 1

Respondent determined…

2Cases cited16 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
  3. Davis v. CommissionerUnited States Tax Court · 1976
  4. Vance v. CommissionerUnited States Tax Court · 1961
  5. Bodley v. CommissionerUnited States Tax Court · 1971

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3Cited by2 opinions

  1. Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
  2. In the Interest of C.C.N.S.Court of Appeals of Texas · 1997

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