Legal Opinion
Coleman v. Commissioner
United States Tax Court
Decided July 9, 1979No. Docket No. 8884-77UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES P. COLEMAN AND MARY R. COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coleman v. Commissioner
Docket No. 8884-77.
United States Tax Court
T.C. Memo 1979-255; 1979 Tax Ct. Memo LEXIS 270; 38 T.C.M. (CCH) 1020; T.C.M. (RIA) 79255;
July 9, 1979, Filed
James P. Coleman and Mary R. Coleman, pro se. Albert L. Sandlin, Jr., for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Francis J. Cantrel, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181,…
2Cases cited3 opinions
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Historic House Museum Corp. v. CommissionerUnited States Tax Court · 1978
3Cited by1 opinion
- Blair E. Hildebrand v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982