Legal Opinion

Schlang v. Commissioner

United States Tax Court

Decided September 1, 1981No. Docket No. 1412-80Unpublished

1Opinion of the Court

NORMAN S. and MARLENE F. SCHLANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schlang v. Commissioner

Docket No. 1412-80.

United States Tax Court

T.C. Memo 1981-478; 1981 Tax Ct. Memo LEXIS 264; 42 T.C.M. (CCH) 948; T.C.M. (RIA) 81478;

September 1, 1981.

Norman S. Schlang, pro se.

Eddie L. Gibson, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Fred R. Tansill pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Estate of Mason v. CommissionerUnited States Tax Court · 1975
  3. Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
  4. Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
  5. Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961

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