Legal Opinion
Rosenfeld v. Commissioner
United States Tax Court
Decided December 17, 1981No. Docket No. 6868-77Unpublished
1Opinion of the Court
THEODORE ROSENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rosenfeld v. Commissioner
Docket No. 6868-77.
United States Tax Court
T.C. Memo 1981-712; 1981 Tax Ct. Memo LEXIS 31; 43 T.C.M. (CCH) 111; T.C.M. (RIA) 81712;
December 17, 1981.
Theodore Rosenfeld, pro se.
Barry C. Feldman, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Francis J. Cantrel pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and General Order No. 6 of this Court, 69 T.C. XV. 2 After a review…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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