Legal Opinion
Schnelten v. Commissioner
United States Tax Court
Decided June 15, 1993No. Docket No. 2570-92UnpublishedCited by 1 opinion
1Opinion of the Court
PHILLIP A. SCHNELTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schnelten v. Commissioner
Docket No. 2570-92
United States Tax Court
T.C. Memo 1993-264; 1993 Tax Ct. Memo LEXIS 266; 65 T.C.M. (CCH) 2961;
June 15, 1993, Filed
Decision will be entered under Rule 155.
For pro se: Phillip A. Schnelten.
For respondent: Darrell C. Weaver.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. GilmoreSupreme Court of the United States · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Linda Marie Sherbo v. CIRCourt of Appeals for the Eighth Circuit · 2001