Legal Opinion
Putnam v. Commissioner
United States Tax Court
Decided August 5, 1998No. Tax Ct. Dkt. No. 771-97UnpublishedCited by 7 opinions
1Opinion of the Court
STEVE D. PUTNAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Putnam v. Commissioner
Tax Ct. Dkt. No. 771-97
United States Tax Court
T.C. Memo 1998-285; 1998 Tax Ct. Memo LEXIS 284; 76 T.C.M. (CCH) 238;
August 5, 1998, Filed
Decision will be entered for respondent.
Carl M. Joerger, for petitioner.
Michael Salama, for respondent.
NAMEROFF, SPECIAL TRIAL JUDGE.
NAMEROFF
MEMORANDUM OPINION
NAMEROFF, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioner's 1993 Federal income tax…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Podems v. CommissionerUnited States Tax Court · 1955
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Lucas v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Contreras v. Comm'rUnited States Tax Court · 2007
- Beckey v. Comm'rUnited States Tax Court · 2017
- Bradley M. McGuigan & Shirley W. McGuigan v. CommissionerUnited States Tax Court · 2019
- Jesse A. Linde & Dawn Linde v. CommissionerUnited States Tax Court · 2017
- Linde v. Comm'rUnited States Tax Court · 2017
2 more not listed; retrieve them via the Exa API.