Legal Opinion
Champy v. Commissioner
United States Tax Court
Decided July 27, 1994No. Docket Nos. 7883-92, 7884-92Unpublished
1Opinion of the Court
ROSE CHAMPY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF SYLVIA CHAMPY, DECEASED, BARBARA DAUCOT, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Champy v. Commissioner
Docket Nos. 7883-92, 7884-92
United States Tax Court
T.C. Memo 1994-355; 1994 Tax Ct. Memo LEXIS 364; 68 T.C.M. (CCH) 242;
July 27, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Nicholas S. Guerrera.
For respondent: Robert M. Finkel.
DINAN
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and…
2Cases cited8 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Samuel Pollack and Annie Pollack v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Pollack v. CommissionerUnited States Tax Court · 1966
- Johnston v. CommissionerUnited States Tax Court · 1950
- Universal C. I. T. Credit Corp. v. IngelMassachusetts Supreme Judicial Court · 1964
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