Legal Opinion
Williams v. Commissioner
United States Tax Court
Decided November 25, 1991No. Docket No. 29312-89Unpublished
1Opinion of the Court
CHARLES AND RUTH L. B. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Williams v. Commissioner
Docket No. 29312-89
United States Tax Court
T.C. Memo 1991-567; 1991 Tax Ct. Memo LEXIS 615; 62 T.C.M. (CCH) 1244; T.C.M. (RIA) 91567;
November 25, 1991, Filed
Decisions will be entered under Rule 155.
Herbert G. Feinson, for the petitioner.
Paul Schneiderman, for the respondent.
WOLFE, Special Trial Judge.
WOLFE
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1 Respondent determined a deficiency of $ 2,871 in petitioners'…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. SilkSupreme Court of the United States · 1947
- Vanicek v. CommissionerUnited States Tax Court · 1985
- United States v. LudeySupreme Court of the United States · 1927
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
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