Legal Opinion

Haydin v. Commissioner

United States Tax Court

Decided August 24, 1983No. Docket No. 17204-82Unpublished

1Opinion of the Court

EDWARD HAYDIN, JR., AND SHARON HAYDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Haydin v. Commissioner

Docket No. 17204-82.

United States Tax Court

T.C. Memo 1983-518; 1983 Tax Ct. Memo LEXIS 265; 46 T.C.M. (CCH) 1193; T.C.M. (RIA) 83518;

August 24, 1983.

Edward Haydin, Jr., pro se.

Edward J. Roepsch, for the respondent.

DRENNEN

MEMORANDUM OPINION

DRENNEN, Judge: This case was assigned to Special Trial JudgeJames M. Gussis pursuant to section 7456(c), Internal Revenue Code of 1954, 1 as amended, under Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees…

2Cases cited4 opinions

  1. Bayley v. CommissionerUnited States Tax Court · 1960
  2. Nelson C. And Adele B. Elam v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
  3. Grace Kern v. Ralph C. Granquist, District Director of Internal Revenue of the United States for the District of OregonCourt of Appeals for the Ninth Circuit · 1961
  4. Elam v. CommissionerUnited States Tax Court · 1972

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