Legal Opinion
Masters v. Commissioner
United States Tax Court
Decided May 3, 1994No. Docket Nos. 4171-86, 8169-87UnpublishedCited by 3 opinions
1Opinion of the Court
ALFRED R. MASTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Masters v. Commissioner
Docket Nos. 4171-86, 8169-87
United States Tax Court
T.C. Memo 1994-197; 1994 Tax Ct. Memo LEXIS 197; 67 T.C.M. (CCH) 2880;
May 3, 1994, Filed
Alfred R. Masters, pro se.
For respondent: Vallie C. Brooks and Frank C. McClanahan.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: These cases were consolidated for trial, briefing, and opinion, and were heard pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. 1
Respondent determined deficiencies in petitioner's Federal income…
2Cases cited20 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Freytag v. CommissionerUnited States Tax Court · 1987
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Eisenberg v. CommissionerUnited States Tax Court · 1995
- Dworkin v. CommissionerUnited States Tax Court · 1995
- Fine v. CommissionerUnited States Tax Court · 1995