Legal Opinion
Becher v. Commissioner
United States Tax Court
Decided April 28, 1987No. Docket No. 27534-84Unpublished
1Opinion of the Court
WARREN L. and GAIL I. BECHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Becher v. Commissioner
Docket No. 27534-84.
United States Tax Court
T.C. Memo 1987-214; 1987 Tax Ct. Memo LEXIS 209; 53 T.C.M. (CCH) 683; T.C.M. (RIA) 87214;
April 28, 1987.
Warren L. and Gail I. Becher, pro se.
Timothy M. Cotter, for the respondent.
PAJAK
MEMORANDUM FINDINGS OF FACT AND OPINION
PAJAK, Special Trial Judge: The proceedings in this case were conducted pursuant to section 7456(d) (redesignated as section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule…
2Cases cited3 opinions
- Cohn v. CommissionerUnited States Tax Court · 1962
- Randolph v. CommissionerUnited States Tax Court · 1976
- Harris v. CommissionerUnited States Tax Court · 1966