Legal Opinion
Siekierski v. Commissioner
United States Tax Court
Decided December 13, 1982No. Docket No. 12410-81Unpublished
1Opinion of the Court
EDMUND CHESTER SIEKIERSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Siekierski v. Commissioner
Docket No. 12410-81.
United States Tax Court
T.C. Memo 1982-716; 1982 Tax Ct. Memo LEXIS 29; 45 T.C.M. (CCH) 313; T.C.M. (RIA) 82716;
December 13, 1982.
Edmund C. Siekierski, pro se.
Russell K. Stewart, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181. 2 The Court agrees with the adopts his…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bokey EstateSupreme Court of Pennsylvania · 1963
- Burka v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Commonwealth v. Maryland Casualty Co.Supreme Court of Pennsylvania · 1952
- Poczatek v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.