Legal Opinion
Wise v. Commissioner
United States Tax Court
Decided March 21, 1997No. Docket Nos. 12079-94, 12080-94Unpublished
1Opinion of the Court
REGINALD MAURICE WISE AND SHANNON RAE WISE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HENRY VICTOR EICHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wise v. Commissioner
Docket Nos. 12079-94, 12080-94
United States Tax Court
T.C. Memo 1997-135; 1997 Tax Ct. Memo LEXIS 148; 73 T.C.M. (CCH) 2324;
March 21, 1997March 17, 1997, Filed
Decisions will be entered under Rule 155.
Reginald Maurice Wise and Shannon Rae Wise, pro se.
Henry Victor Eicher, pro se.
Michael A. Pesavento, for respondent.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Pallottini v. CommissionerUnited States Tax Court · 1988
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