Legal Opinion
Hendrickson v. Commissioner
United States Tax Court
Decided November 12, 1987No. Docket No. 18249-85UnpublishedCited by 11 opinions
1Opinion of the Court
HAROLD W. HENDRICKSON AND LOIS M. HENDRICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hendrickson v. Commissioner
Docket No. 18249-85.
United States Tax Court
T.C. Memo 1987-566; 1987 Tax Ct. Memo LEXIS 564; 54 T.C.M. (CCH) 1079; T.C.M. (RIA) 87566;
November 12, 1987.
Michael C. Doering, for the petitioners.
Gary Bloom, for the respondent.
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rules 180,…
2Cases cited6 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Pinchot v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Nemours Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Di Portanova v. United StatesUnited States Court of Claims · 1982
- Cataphote Corp. v. United StatesUnited States Court of Claims · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Richard J. Bot Phyllis Bot v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Bot v. Comm'rUnited States Tax Court · 2002
- Cokes v. CommissionerUnited States Tax Court · 1988
- Christian v. CommissionerUnited States Tax Court · 1995
- Johnson v. CommissionerUnited States Tax Court · 1990
6 more not listed; retrieve them via the Exa API.