Legal Opinion
Castaneda-Benitez v. Commissioner
United States Tax Court
Decided April 2, 1981No. Docket No. 10470-76UnpublishedCited by 1 opinion
1Opinion of the Court
MIGUEL A. CASTANEDA-BENITEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Castaneda-Benitez v. Commissioner
Docket No. 10470-76.
United States Tax Court
T.C. Memo 1981-157; 1981 Tax Ct. Memo LEXIS 586; 41 T.C.M. (CCH) 1213; T.C.M. (RIA) 81157;
April 2, 1981.
David M. Kirsch, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of this Court, 69 T.C. XV (1976). 1 The…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Brown v. BrownMassachusetts Supreme Judicial Court · 1916
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1934
- Harris v. CommissionerUnited States Tax Court · 1969
- Jolson v. CommissionerUnited States Tax Court · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zampini v. CommissionerUnited States Tax Court · 1991