Legal Opinion
Bouquett v. Commissioner
United States Tax Court
Decided May 12, 1994No. Docket No. 21777-92UnpublishedCited by 1 opinion
1Opinion of the Court
GASTON BOUQUETT AND RUBYE BOUQUETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bouquett v. Commissioner
Docket No. 21777-92
United States Tax Court
T.C. Memo 1994-212; 1994 Tax Ct. Memo LEXIS 208; 67 T.C.M. (CCH) 2959;
May 12, 1994, Filed
Decision will be entered pursuant to Rule 155.
Gaston Bouquett and Rubye Bouquett, pro sese.
For respondent: Sherri Feuer.
BUCKLEY
BUCKLEY
MEMORANDUM OPINION
BUCKLEY, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
By separate notices of deficiency, respondent determined deficiencies…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Church v. CommissionerUnited States Tax Court · 1983
3Cited by1 opinion
- Cotler v. Comm'rUnited States Tax Court · 2007