Farmer v. Commissioner
United States Tax Court
1Opinion of the Court
GUY FARMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Farmer v. Commissioner
Docket No. 19538-89
United States Tax Court
T.C. Memo 1994-342; 1994 Tax Ct. Memo LEXIS 342; 68 T.C.M. (CCH) 178;
July 25, 1994, Filed
Decision will be entered under Rule 155.
Guy Farmer, pro se.
For respondent: Alan S. Kline.
DAWSON
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Chief Special Trial Judge Peter J. Panuthos 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 Chief Special…
2Cases cited32 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
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