Legal Opinion

Gallo v. Commissioner

United States Tax Court

Decided March 11, 1998No. Tax Ct. Dkt. No. 20845-95UnpublishedCited by 1 opinion

1Opinion of the Court

JOHN GALLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gallo v. Commissioner

Tax Ct. Dkt. No. 20845-95

United States Tax Court

T.C. Memo 1998-100; 1998 Tax Ct. Memo LEXIS 100; 75 T.C.M. (CCH) 1963;

March 11, 1998, Filed

An order will be issued denying petitioner's motion, and decision will be entered under Rule 155.

Jeffrey A. Schlei, for respondent.

John Gallo, pro se.

NAMEROFF, SPECIAL TRIAL JUDGE.

NAMEROFF

MEMORANDUM OPINION

NAMEROFF, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) 1 and Rules 180, 181, and 182. Respondent determined a…

2Cases cited9 opinions

  1. Primuth v. CommissionerUnited States Tax Court · 1970
  2. Branerton Corp. v. CommissionerUnited States Tax Court · 1974
  3. Curphey v. CommissionerUnited States Tax Court · 1980
  4. Ford v. CommissionerUnited States Tax Court · 1971
  5. John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973

4 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. DAVIS v. COMMISSIONERUnited States Tax Court · 2004

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