Legal Opinion
Lovelace v. Commissioner
United States Tax Court
Decided October 29, 1990No. Docket No. 10487-88Unpublished
1Opinion of the Court
JAMES C. LOVELACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lovelace v. Commissioner
Docket No. 10487-88
United States Tax Court
T.C. Memo 1990-563; 1990 Tax Ct. Memo LEXIS 635; 60 T.C.M. (CCH) 1145; T.C.M. (RIA) 90563;
October 29, 1990, Filed
Decision will be entered for respondent.
James C. Lovelace, pro se.
John C. Meaney, for the respondent.
GALLOWAY, Special Trial Judge.
GALLOWAY
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182 1 and is before the Court on respondent's oral motion to dismiss for failure to properly…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. Ted H. KimballCourt of Appeals for the Ninth Circuit · 1990
- Adams v. CommissionerUnited States Tax Court · 1990
- Pleier v. CommissionerUnited States Tax Court · 1989
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