Legal Opinion
Meersman v. Commissioner
United States Tax Court
Decided February 8, 1993No. Docket No. 7813-91UnpublishedCited by 1 opinion
1Opinion of the Court
THOMAS A. MEERSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Meersman v. Commissioner
Docket No. 7813-91
United States Tax Court
T.C. Memo 1993-47; 1993 Tax Ct. Memo LEXIS 48; 65 T.C.M. (CCH) 1878;
February 8, 1993, Filed
Decision will be entered under Rule 155.
Thomas A. Meersman, pro se.
For respondent: Kathey I. Shaw.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. DavisSupreme Court of the United States · 1962
- Luman v. CommissionerUnited States Tax Court · 1982
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re ValeUnited States Bankruptcy Court, N.D. Indiana · 1996