Legal Opinion
Spencer v. Commissioner
United States Tax Court
Decided November 6, 1978No. Docket No. 5425-77UnpublishedCited by 26 opinions
1Opinion of the Court
DONALD E. SPENCER AND KAREN K. SPENCER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Spencer v. Commissioner
Docket No. 5425-77.
United States Tax Court
T.C. Memo 1978-442; 1978 Tax Ct. Memo LEXIS 73; 37 T.C.M. (CCH) 1847; T.C.M. (RIA) 78442;
November 6, 1978, Filed
Donald E. Spencer, pro se.
Michael L. Norlander, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 19541 and Rule 180 and 181, Tax Court Rules of Practice and…
2Cases cited1 opinion
- Orzechowski v. CommissionerUnited States Tax Court · 1978
3Cited by26 opinions
- ANDERSON v. COMMISSIONERUnited States Tax Court · 1978
- ARNOLD v. COMMISSIONERUnited States Tax Court · 1978
- BALCH v. COMMISSIONERUnited States Tax Court · 1978
- BYARS v. COMMISSIONERUnited States Tax Court · 1978
- CASHION, INC. v. COMMISSIONERUnited States Tax Court · 1978
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