Legal Opinion
Warner v. Commissioner
United States Tax Court
Decided April 29, 1987No. Docket No. 31256-85Unpublished
1Opinion of the Court
CHARLES POMEROY WARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Warner v. Commissioner
Docket No. 31256-85.
United States Tax Court
T.C. Memo 1987-219; 1987 Tax Ct. Memo LEXIS 219; 53 T.C.M. (CCH) 703; T.C.M. (RIA) 87219;
April 29, 1987.
Charles Pomeroy Warner, pro se.
Ramon Estrada, for the respondent.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and…
2Cases cited5 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Lawrence E. Bowling v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Hill v. CommissionerUnited States Tax Court · 1959
- McLarry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1929