Legal Opinion
Templeton v. Commissioner
United States Tax Court
Decided March 18, 1991No. Docket No. 23275-89Unpublished
1Opinion of the Court
RICHARD L. TEMPLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Templeton v. Commissioner
Docket No. 23275-89
United States Tax Court
T.C. Memo 1991-117; 1991 Tax Ct. Memo LEXIS 130; 61 T.C.M. (CCH) 2173; T.C.M. (RIA) 91117;
March 18, 1991, Filed
Decision will be entered for the respondent.
Richard L. Templeton, pro se.
David Cohen, for the respondent.
DINAN, Special Trial Judge.
DINAN
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined a deficiency of $ 1,628.00 in petitioner's Federal income tax for…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
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