Legal Opinion
McBride v. Commissioner
United States Tax Court
Decided February 17, 1987No. Docket No. 40874-84UnpublishedCited by 1 opinion
1Opinion of the Court
BARBARA E. McBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McBride v. Commissioner
Docket No. 40874-84.
United States Tax Court
T.C. Memo 1987-94; 1987 Tax Ct. Memo LEXIS 90; 53 T.C.M. (CCH) 158; T.C.M. (RIA) 87094;
February 17, 1987.
Daniel H. Link, for the petitioner.
Jill A. Frisch, for the respondent.
GUSSIS
MEMORANDUM OPINION
GUSSIS, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rules 180, 181 and 182. 1
Respondent…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Fausner v. CommissionerSupreme Court of the United States · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- MatlockUnited States Tax Court · 1992