Legal Opinion

Addison v. Commissioner

United States Tax Court

Decided June 18, 1992No. Docket No. 30300-89Unpublished

1Opinion of the Court

BEVERLEY P. ADDISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Addison v. Commissioner

Docket No. 30300-89

United States Tax Court

T.C. Memo 1992-349; 1992 Tax Ct. Memo LEXIS 370; 63 T.C.M. (CCH) 3157;

June 18, 1992, Filed

Decision will be entered pursuant to Rule 155.

Beverley P. Addison, pro se.

James Hogan, for respondent.

BUCKLEY

BUCKLEY

MEMORANDUM OPINION

BUCKLEY, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioner's 1985 Federal income tax in the amount of $…

2Cases cited9 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Bixby v. CommissionerUnited States Tax Court · 1972
  4. Enoch v. CommissionerUnited States Tax Court · 1972
  5. William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984

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