Legal Opinion
Goshorn v. Commissioner
United States Tax Court
Decided December 7, 1993No. Docket No. 22635-91UnpublishedCited by 3 opinions
1Opinion of the Court
WILLIAM A. GOSHORN AND VIRGINIA O. GOSHORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goshorn v. Commissioner
Docket No. 22635-91
United States Tax Court
T.C. Memo 1993-578; 1993 Tax Ct. Memo LEXIS 589; 66 T.C.M. (CCH) 1499;
December 7, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Robert L. Eberhart.
For respondent: John J. Boyle.
POWELL
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
By a notice of deficiency issued on July 11, 1991, respondent…
2Cited by3 opinions
- D'Avanzo v. United StatesUnited States Court of Federal Claims · 2005
- Charles Brumbaugh & C. E. Holifield v. CommissionerUnited States Tax Court · 2018
- Randy G. Sellers v. CommissionerUnited States Tax Court · 2020