Legal Opinion
Harcourt v. Commissioner
United States Tax Court
Decided October 25, 1982No. Docket No. 12585-81UnpublishedCited by 1 opinion
1Opinion of the Court
HOWARD P. HARCOURT and TOMMYE A. HARCOURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harcourt v. Commissioner
Docket No. 12585-81.
United States Tax Court
T.C. Memo 1982-621; 1982 Tax Ct. Memo LEXIS 125; 44 T.C.M. (CCH) 1506; T.C.M. (RIA) 82621;
October 25, 1982.
Howard P. Harcourt, pro se.
Donna I. Epstein, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- McGahen v. CommissionerUnited States Tax Court · 1981
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Universal Life Church, Inc. v. United StatesDistrict Court, E.D. California · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986