Legal Opinion
Bear v. Commissioner
United States Tax Court
Decided December 3, 1992No. Docket No. 11582-91Unpublished
1Opinion of the Court
DON BEAR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bear v. Commissioner
Docket No. 11582-91
United States Tax Court
T.C. Memo 1992-690; 1992 Tax Ct. Memo LEXIS 735; 64 T.C.M. (CCH) 1430;
December 3, 1992, Filed
Decision will be entered under Rule 155.
Don Bear, pro se.
For Respondent: John M. Altman.
SCOTT
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: This case was assigned to Special Trial Judge Joan Seitz Pate pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.
OPINIO…
2Cases cited16 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Burnet v. HarmelSupreme Court of the United States · 1932
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Grosshandler v. CommissionerUnited States Tax Court · 1980
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