Legal Opinion
Petersen v. Commissioner
United States Tax Court
Decided July 28, 1981No. Docket No. 14184-80Unpublished
1Opinion of the Court
JEFFREY C. PETERSEN AND DEBORAH A. PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Petersen v. Commissioner
Docket No. 14184-80.
United States Tax Court
T.C. Memo 1981-386; 1981 Tax Ct. Memo LEXIS 361; 42 T.C.M. (CCH) 494; T.C.M. (RIA) 81386;
July 28, 1981.
Joseph T. Chalhoub, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on the Court's order to show cause dated October 8, 1980, as extended, and respondent's oral motion 1 for default judgment under…
2Cases cited4 opinions
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Gordon v. CommissionerUnited States Tax Court · 1980
- Freedson v. CommissionerUnited States Tax Court · 1977
- Simmons v. CommissionerUnited States Tax Court · 1980