Legal Opinion
Clifford v. Commissioner
United States Tax Court
Decided August 9, 1984No. Docket No. 4257-82UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN A. AND BARBARA M. CLIFFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clifford v. Commissioner
Docket No. 4257-82.
United States Tax Court
T.C. Memo 1984-426; 1984 Tax Ct. Memo LEXIS 245; 48 T.C.M. (CCH) 824; T.C.M. (RIA) 84426;
August 9, 1984.
John A. Clifford, pro se.
Jody Tancer, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: This case was assigned to Special Trial Judge Fred R. Tansill pursuant to section 7456 1 and Rules 180 and 181. The Court agrees with and adopts his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
TANSILL,…
2Cases cited10 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Manocchio v. CommissionerUnited States Tax Court · 1982
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
- Haar v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994