Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided April 17, 1989No. Docket No. 5448-76UnpublishedCited by 2 opinions
1Opinion of the Court
DONALD G. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 5448-76.
United States Tax Court
T.C. Memo 1989-171; 1989 Tax Ct. Memo LEXIS 173; 57 T.C.M. (CCH) 131; T.C.M. (RIA) 89171;
April 17, 1989.
Donald G. Smith, pro se.
James C. Fee, Jr., for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, Judge: This case is before us on petitioner's motion to set aside default pursuant to Rule 123(c). 1 On December 12, 1988, we filed our Opinion in the instant case (91 T.C. 1049 (1988)) granting respondent's motion to hold petitioner in default and enter a decision…
2Cases cited14 opinions
- United Coin Meter Company, Inc., a Michigan Corporation v. Seaboard Coastline Railroad, a Virginia CorporationCourt of Appeals for the Sixth Circuit · 1983
- Shepard Claims Service, Inc. v. William Darrah & Associates, a Foreign CorporationCourt of Appeals for the Sixth Circuit · 1986
- John C. Keegel v. Key West & Caribbean Trading Company, Inc.Court of Appeals for the D.C. Circuit · 1980
- Aida Feliciano v. Reliant Tooling Company, Ltd. And Union Special Corporation, Sun Alliance and London Insurance, LimitedCourt of Appeals for the Third Circuit · 1982
- Invst Financial Group, Inc. v. Chem-Nuclear Systems, Inc.Court of Appeals for the Sixth Circuit · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991