Legal Opinion
Buckley v. Commissioner
United States Tax Court
Decided January 25, 1995No. Docket No. 26343-92UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN BUCKLEY AND JEANNETTE BUCKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buckley v. Commissioner
Docket No. 26343-92
United States Tax Court
T.C. Memo 1995-35; 1995 Tax Ct. Memo LEXIS 36; 69 T.C.M. (CCH) 1747;
January 25, 1995, Filed
Decision will be entered for respondent in the amounts determined.
For petitioners: Donald L. Sharpe.
For respondent: John Aletta.
PAJAK
PAJAK
MEMORANDUM OPINION
PAJAK, 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 year in…
2Cases cited4 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- 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
- Calumet Industries, Inc. v. CommissionerUnited States Tax Court · 1990
3Cited by1 opinion
- Bassing v. United StatesCourt of Appeals for the Federal Circuit · 2009