Legal Opinion
Stevens v. Commissioner
United States Tax Court
Decided April 18, 1985No. Docket No. 1900-78RUnpublishedCited by 2 opinions
1Opinion of the Court
FRANK BRUCE STEVENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE AND THIOKOL CORPORATION, Respondents
Stevens v. Commissioner
Docket No. 1900-78R.
United States Tax Court
T.C. Memo 1985-192; 1985 Tax Ct. Memo LEXIS 441; 49 T.C.M. (CCH) 1261; T.C.M. (RIA) 85192;
April 18, 1985.
Frank Bruce Stevens, pro se.
Howard Philip Newman, for respondent Commissioner.
E. A. Dominianni, for respondent Thiokol Corporation.
GERBER
MEMORANDUM OPINION
GERBER, Judge:* The Commissioner of Internal Revenue (Commissioner), one of the respondents in this case, issued a favorable determination letter that the retirement…
2Cases cited20 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- In Re CopulosUnited States Bankruptcy Court, D. New Jersey · 1997