Legal Opinion
Hooks v. Commissioner
United States Tax Court
Decided September 20, 1993No. Docket No. 14720-92UnpublishedCited by 1 opinion
1Opinion of the Court
GWENDOLYN LEE HOOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hooks v. Commissioner
Docket No. 14720-92
United States Tax Court
T.C. Memo 1993-437; 1993 Tax Ct. Memo LEXIS 446; 66 T.C.M. (CCH) 797;
September 20, 1993, Filed
Decision will be entered under Rule 155.
Gwendolyn Lee Hooks, pro se.
For respondent: Charles Graves.
PETERSON
PETERSON
MEMORANDUM OPINION
PETERSON, Special Trial Judge: This case was heard pursuant to the provisions of 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 issue. All Rule…
2Cases cited3 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Wassenaar v. CommissionerUnited States Tax Court · 1979
3Cited by1 opinion
- Oatman v. Comm'rUnited States Tax Court · 2017