Legal Opinion
Klabacka v. Commissioner
United States Tax Court
Decided February 9, 1987No. Docket Nos. 10701-85, 37377-85UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT KLABACKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Klabacka v. Commissioner
Docket Nos. 10701-85, 37377-85.
United States Tax Court
T.C. Memo 1987-77; 1987 Tax Ct. Memo LEXIS 73; 53 T.C.M. (CCH) 92; T.C.M. (RIA) 87077;
February 9, 1987.
Robert Klabacka, pro se.
Susan N. Wasko, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: These consolidated cases 1 were assigned pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code 2 and Rules 180, 181, and 183.…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Green v. CommissionerUnited States Tax Court · 1976
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Schooler v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- LUTZ v. COMMISSIONERUnited States Tax Court · 2002
- Mayer v. CommissionerUnited States Tax Court · 2000