Legal Opinion
Taylor v. Commissioner
United States Tax Court
Decided October 5, 1998No. Tax Ct. Dkt. No. 21611-97UnpublishedCited by 1 opinion
1Opinion of the Court
DON AND MARGARET TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Taylor v. Commissioner
Tax Ct. Dkt. No. 21611-97
United States Tax Court
T.C. Memo 1998-351; 1998 Tax Ct. Memo LEXIS 356; 76 T.C.M. (CCH) 588;
October 5, 1998, Filed
Decision will be entered for respondent.
Noel Bisges, for petitioners.
Douglas Polsky, for respondent.
ARMEN, SPECIAL TRIAL JUDGE.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners'…
2Cases cited10 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Malat v. RiddellSupreme Court of the United States · 1966
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Beck v. CommissionerUnited States Tax Court · 1985
- Surloff v. CommissionerUnited States Tax Court · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Valery Choutou Pouemi & Sandrine Atemekeng v. CommissionerUnited States Tax Court · 2015