Legal Opinion
Sylvester v. Commissioner
United States Tax Court
Decided February 4, 1999No. 10777-97UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID C. SYLVESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sylvester v. Commissioner
No. 10777-97
United States Tax Court
T.C. Memo 1999-35; 1999 Tax Ct. Memo LEXIS 35; 77 T.C.M. (CCH) 1346; T.C.M. (RIA) 99035;
February 4, 1999, Filed
Decision will be entered under Rule 155.
David C. Sylvester, pro se.
Jeremy L. McPherson, for respondent.
GOLDBERG, JUDGE.
GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
[1] GOLDBERG, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue…
2Cases cited3 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Nephew v. CommissionerUnited States Tax Court · 1989
3Cited by1 opinion
- Alice Perkins & Fredrick Perkins v. CommissionerUnited States Tax Court · 2018