Legal Opinion
Horvat v. Commissioner
United States Tax Court
Decided April 19, 1978No. Docket No. 3103-77UnpublishedCited by 1 opinion
1Opinion of the Court
IVAN N. and BOZENA C. HORVAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Horvat v. Commissioner
Docket No. 3103-77.
United States Tax Court
T.C. Memo 1978-153; 1978 Tax Ct. Memo LEXIS 364; 37 T.C.M. (CCH) 679; T.C.M. (RIA) 780153;
April 19, 1978, Filed
Ivan N. and Bozena C. Horvat, pro se.
Robert J. Percy, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Edna G. Parker pursuant to the provisions of section 7456(c) of the Code. 1 The Court agrees with and adopts the Special Trial Judge's opinion…
2Cases cited1 opinion
- Commissioner v. BilderSupreme Court of the United States · 1962
3Cited by1 opinion
- Earl G. And Donna R. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992