Legal Opinion
Kane v. Commissioner
United States Tax Court
Decided April 13, 1992No. Docket No. 8046-90UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM PATRICK KANE AND ANGELA MARIA KANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kane v. Commissioner
Docket No. 8046-90.
United States Tax Court
T.C. Memo 1992-218; 1992 Tax Ct. Memo LEXIS 234; 63 T.C.M. (CCH) 2753;
April 13, 1992, Filed
Decision will be entered for respondent.
William Patrick Kane, pro se.
Terry W. Vincent, for respondent.
GUSSIS
GUSSIS
MEMORANDUM OPINION
GUSSIS, Special Trial Judge: This case was assigned for trial pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for…
2Cases cited2 opinions
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Mailman v. CommissionerUnited States Tax Court · 1988
3Cited by1 opinion
- In Re BlackUnited States Bankruptcy Court, W.D. Texas · 1996