Legal Opinion

Lucas v. Commissioner

United States Tax Court

Decided July 26, 1995No. Docket No. 24445-87UnpublishedCited by 1 opinion

1Opinion of the Court

WILLIAM C. LUCAS AND JOSEPHINE D. LUCAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lucas v. Commissioner

Docket No. 24445-87

United States Tax Court

T.C. Memo 1995-341; 1995 Tax Ct. Memo LEXIS 339; 70 T.C.M. (CCH) 191;

July 26, 1995, Filed

Decision will be entered under Rule 155.

William C. Lucas, pro se.

For respondent: John Aletta.

DAWSON, ARMEN

DAWSON; ARMEN

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) and Rules 180, 181, and 183. 1 The Court agrees with and…

2Cases cited27 opinions

  1. Freytag v. CommissionerSupreme Court of the United States · 1991
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Bixby v. CommissionerUnited States Tax Court · 1972
  4. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  5. Freytag v. CommissionerUnited States Tax Court · 1987

22 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Wise v. CommissionerUnited States Tax Court · 1997

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