Legal Opinion

Farmer v. Commissioner

United States Tax Court

Decided July 25, 1994No. Docket No. 19538-89UnpublishedCited by 10 opinions

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

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Freytag v. CommissionerSupreme Court of the United States · 1991
  3. United States v. BoyleSupreme Court of the United States · 1985
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Bixby v. CommissionerUnited States Tax Court · 1972

27 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Fidelity International Currency Advisor a Fund, LLC v. United StatesDistrict Court, D. Massachusetts · 2010
  2. NPR Investments, L.L.C. Ex Rel. Roach v. United StatesCourt of Appeals for the Fifth Circuit · 2014
  3. Thompson v. CommissionerUnited States Tax Court · 2011
  4. Pollock v. Comm'rUnited States Tax Court · 2009
  5. Marinovich v. CommissionerUnited States Tax Court · 1999

5 more not listed; retrieve them via the Exa API.

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