Legal Opinion
Hyde v. Commissioner
United States Tax Court
Decided July 27, 1992No. Docket No. 12907-88UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN A. HYDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hyde v. Commissioner
Docket No. 12907-88
United States Tax Court
T.C. Memo 1992-419; 1992 Tax Ct. Memo LEXIS 448; 64 T.C.M. (CCH) 265;
July 27, 1992, Filed
Decision will be entered under Rule 155.
For John A. Hyde, pro se.
For Respondent: John W. Duncan.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3). All section references are to the Internal Revenue Code as in effect for the years in issue. All Rule references are to the Tax Court Rules of…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002