Legal Opinion
Looby v. Commissioner
United States Tax Court
Decided April 30, 1996No. Docket No. 10791-94Unpublished
1Opinion of the Court
ROBERT JOSEPH LOOBY and M. PATRICIA LOOBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Looby v. Commissioner
Docket No. 10791-94.
United States Tax Court
T.C. Memo 1996-207; 1996 Tax Ct. Memo LEXIS 219; 71 T.C.M. (CCH) 2924;
April 30, 1996, Filed
Decision will be entered for respondent.
Robert Joseph Looby and M. Patricia Looby, pro sese.
Thomas S. DiLeonardo, for respondent.
DEAN, Special Trial Judge
DEAN
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Luman v. CommissionerUnited States Tax Court · 1982
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