Legal Opinion
Humberson v. Commissioner
United States Tax Court
Decided October 3, 1995No. Docket No. 10066-93UnpublishedCited by 1 opinion
1Opinion of the Court
HAROLD L. AND GLADYS M. HUMBERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Humberson v. Commissioner
Docket No. 10066-93
United States Tax Court
T.C. Memo 1995-470; 1995 Tax Ct. Memo LEXIS 483; 70 T.C.M. (CCH) 886;
October 3, 1995, Filed
Decision will be entered for respondent.
Harold L. Humberson, pro se.
Alan R. Peregoy, for respondent.
DAWSON
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and Rules…
2Cases cited10 opinions
- Iselin v. United StatesSupreme Court of the United States · 1926
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Green v. CommissionerUnited States Tax Court · 1972
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Zimmerman v. CommissionerUnited States Tax Court · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kevin E. Rushing v. CommissionerUnited States Tax Court · 2018