Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided March 17, 1986No. Docket No. 22142-83UnpublishedCited by 1 opinion
1Opinion of the Court
ROGER G. AND ELAINE M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 22142-83.
United States Tax Court
T.C. Memo 1986-101; 1986 Tax Ct. Memo LEXIS 506; 51 T.C.M. (CCH) 599; T.C.M. (RIA) 86101;
March 17, 1986.
Roger G. Smith, pro se.
Cindy E. Pilsecker, for the respondent.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCKLEY, Special Trial Judge: This case 1 was assigned to the undersigned pursuant to the provisions of section 7456(d)(3), Internal Revenue Code of 1954, and Rules 180, 181 and 182, Tax Court Rules of Practice and Procedure.2
Responden…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- Enoch v. CommissionerUnited States Tax Court · 1972
- Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- People's Heritage Savings Bank v. Recoll Management, Inc.District Court, D. Maine · 1993