Legal Opinion
Ganas v. Commissioner
United States Tax Court
Decided March 19, 1990No. Docket No. 6533-88Unpublished
1Opinion of the Court
JOE MACK GANAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ganas v. Commissioner
Docket No. 6533-88
United States Tax Court
T.C. Memo 1990-143; 1990 Tax Ct. Memo LEXIS 167; 59 T.C.M. (CCH) 151; T.C.M. (RIA) 90143;
March 19, 1990
Leamon Andrew Smith, for the petitioner.
Charles Baer, for the respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rules 180, 181, and 182. All section references are to the Internal Revenue Code, as amended…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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