Legal Opinion
Scruggs v. Commissioner
United States Tax Court
Decided August 1, 1995No. Docket No. 4056-95UnpublishedCited by 2 opinions
1Opinion of the Court
RICKARD H. SCRUGGS, AKA RICHARD H. SCRUGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Scruggs v. Commissioner
Docket No. 4056-95
United States Tax Court
T.C. Memo 1995-355; 1995 Tax Ct. Memo LEXIS 355; 70 T.C.M. (CCH) 252;
August 1, 1995, Filed
An order of dismissal and decision will be entered.
Rickard H. Scruggs, pro se.
For respondent: Diane E. Barr and Lourdes M. DeSantis.
DAWSON, ARMEN
DAWSON; ARMEN
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The…
2Cases cited16 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Grunsted v. CommissionerUnited States Tax Court · 2011
- Stewart v. Comm'rUnited States Tax Court · 2005