Legal Opinion
Derksen v. Commissioner
United States Tax Court
Decided March 7, 1985No. Docket No. 35096-84Published
1Opinion of the Court
OPINION
Featherston, Judge:
This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7456(d) and Rule 180.1 The Court agrees with and adopts her opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Buckley, Special Trial Judge: This case is before the Court on respondent’s motion pursuant to Rule 40 to dismiss for failure to state a claim upon which relief can be granted. Additionally, we consider petitioner’s motion for leave to file an amended petition.
Petitioner resided-in Brandon, Wisconsin, at the time the petition was filed.
Responde…
2Cases cited21 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
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