Legal Opinion

McCabe v. Commissioner

United States Tax Court

Decided November 4, 1986No. Docket No. 17929-85Unpublished

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

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  4. Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
  5. 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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