Legal Opinion
Leach v. Commissioner
United States Tax Court
Decided May 18, 1993No. Docket No. 2477-92UnpublishedCited by 3 opinions
1Opinion of the Court
ROBERT B. LEACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leach v. Commissioner
Docket No. 2477-92
United States Tax Court
T.C. Memo 1993-215; 1993 Tax Ct. Memo LEXIS 209; 65 T.C.M. (CCH) 2699;
May 18, 1993, Filed
For petitioner: Bradford E. Henschel.
For respondent: Erin Collins.
NAMEROFF
NAMEROFF
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 When this case was called for trial, respondent orally moved to dismiss for lack of prosecution pursuant to Rule 123(b) and for penalties…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Brodman v. Comm'rUnited States Tax Court · 2003
- Waltner v. Comm'rUnited States Tax Court · 2015
- CASTRO v. COMMISSIONERUnited States Tax Court · 2001