Legal Opinion
Davis v. Commissioner
United States Tax Court
Decided July 21, 1993No. Docket No. 15996-92Unpublished
1Opinion of the Court
CLARK G. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davis v. Commissioner
Docket No. 15996-92
United States Tax Court
T.C. Memo 1993-324; 1993 Tax Ct. Memo LEXIS 327; 66 T.C.M. (CCH) 183;
July 21, 1993, Filed
Clark G. Davis, pro se.
For respondent: Richard A. Stone and Blaise Gately.
DAWSON
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was heard by Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the Chief Special Trial Judge's opinion, which is set forth below.
OPINION…
2Cases cited11 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Naftel v. CommissionerUnited States Tax Court · 1985
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Zaentz v. CommissionerUnited States Tax Court · 1988
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