McCabe v. Commissioner
United States Tax Court
1Opinion of the Court
STEVEN McCABE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McCabe v. Commissioner
Docket No. 17929-85.
United States Tax Court
T.C. Memo 1986-533; 1986 Tax Ct. Memo LEXIS 73; 52 T.C.M. (CCH) 962; T.C.M. (RIA) 86533;
November 4, 1986.
Steven McCabe, pro se.
Susan N. Wasko, for the respondent.
COUVILLION
MEMORANDUM FINDINGS OF FACT AND OPINION
COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub.L. 99-514, section 1556, 100 Stat. ) of the Code 1 and Rules 180, 181, and 182.
Resp…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
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