Legal Opinion
Hopcus v. Commissioner
United States Tax Court
Decided April 28, 1988No. Docket No. 9830-84UnpublishedCited by 2 opinions
1Opinion of the Court
LIGE B. AND GLENDA A. HOPCUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hopcus v. Commissioner
Docket No. 9830-84.
United States Tax Court
T.C. Memo 1988-181; 1988 Tax Ct. Memo LEXIS 210; 55 T.C.M. (CCH) 717; T.C.M. (RIA) 88181;
April 28, 1988.
Leda Williams and Darrell V. Rippy, for the petitioners.
Gilbert T. Gembacz, for the respondent.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCKLEY, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat.…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Osteen v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Waite v. Comm'rUnited States Tax Court · 2017