Legal Opinion
Leslie v. Commissioner
United States Tax Court
Decided February 6, 1984No. Docket No. 18133-82UnpublishedCited by 8 opinions
1Opinion of the Court
DENNIS O'DAY LESLIE AND FRANCES PAULINE LESLIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leslie v. Commissioner
Docket No. 18133-82.
United States Tax Court
T.C. Memo 1984-61; 1984 Tax Ct. Memo LEXIS 615; 47 T.C.M. (CCH) 1039; T.C.M. (RIA) 84061;
February 6, 1984.
Dennis O'Day Leslie, pro se.
Steve Mather, for the respondent.
DINAN
MEMORANDUM FINDINGS OF FACT AND OPINION
DINAN, Special Trial Judge: This case was assigned to Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7456(c) and (d), 1 and General Order No. 8, 81 T.C. V (July 1983).
Respondent determined…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Davis v. CommissionerUnited States Tax Court · 1983
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986
- Moriarty CommissionerUnited States Tax Court · 1984
- Gaster v. CommissionerUnited States Tax Court · 1984
- Green v. CommissionerUnited States Tax Court · 1985
- Rose v. Comm'rUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.