Legal Opinion
Kisicki v. Commissioner
United States Tax Court
Decided May 11, 1987No. Docket No. 4409-85Unpublished
1Opinion of the Court
JAMES P. KISICKI AND DEBORAH A. KISICKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kisicki v. Commissioner
Docket No. 4409-85.
United States Tax Court
T.C. Memo 1987-245; 1987 Tax Ct. Memo LEXIS 245; 53 T.C.M. (CCH) 819; T.C.M. (RIA) 87245;
May 11, 1987.
Gerald W. Phillips, for the petitioners.
Carol A. Szczepanik, for the respondent.
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d) (redesignated as sec. 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
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2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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