Legal Opinion
Voelker v. Commissioner
United States Tax Court
Decided February 19, 1981No. Docket No. 19258-80UnpublishedCited by 5 opinions
1Opinion of the Court
WILLIAM G. VOELKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Voelker v. Commissioner
Docket No. 19258-80.
United States Tax Court
T.C. Memo 1981-67; 1981 Tax Ct. Memo LEXIS 675; 41 T.C.M. (CCH) 901; T.C.M. (RIA) 81067;
February 19, 1981.
William G. Voelker, pro se.
Rodney J. Bartlett andFrancis J. Elward, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion to dismiss this case on the ground that the petition fails to state a claim upon…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cupp v. CommissionerUnited States Tax Court · 1975
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Richardson v. CommissionerUnited States Tax Court · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Pebley v. CommissionerUnited States Tax Court · 1981
- Grilliot v. CommissionerUnited States Tax Court · 1981
- Rowlee v. CommissionerUnited States Tax Court · 1983
- SOMMER v. COMMISSIONERUnited States Tax Court · 1983