Legal Opinion
Hustead v. Commissioner
United States Tax Court
Decided August 8, 1994No. Docket No. 20439-92Unpublished
1Opinion of the Court
LEE D. AND MARJORIE L. HUSTEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hustead v. Commissioner
Docket No. 20439-92
United States Tax Court
T.C. Memo 1994-374; 1994 Tax Ct. Memo LEXIS 382; 68 T.C.M. (CCH) 342;
August 8, 1994, Filed
Decision will be entered under Rule 155.
Lee D. Hustead, pro se.
For respondent: Andrea Stewart Lawrence.
ARMEN
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' Federal income…
2Cases cited23 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. GowranSupreme Court of the United States · 1937
- Monge v. CommissionerUnited States Tax Court · 1989
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Foster v. Comm'rUnited States Tax Court · 1983
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