Legal Opinion
Seligson
United States Tax Court
Decided June 8, 1992No. Docket No. 20487-90Unpublished
1Opinion of the Court
STUART A. SELIGSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Seligson
Docket No. 20487-90
United States Tax Court
T.C. Memo 1992-320; 1992 Tax Ct. Memo LEXIS 353; 63 T.C.M. (CCH) 3101;
June 8, 1992, Filed
Decision will be entered for respondent.
Stuart A. Seligson, pro se.
M. Catherine McKenna and Elaine L. Sierra (specially recognized), for respondent.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
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 Code in effect for…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Luman v. CommissionerUnited States Tax Court · 1982
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
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