Legal Opinion
Clawson v. Commissioner
United States Tax Court
Decided June 9, 1982No. Docket Nos. 3578-79 and 16264-80Unpublished
1Opinion of the Court
MARK S. CLAWSON AND DARLENE J. CLAWSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clawson v. Commissioner
Docket Nos. 3578-79 and 16264-80.
United States Tax Court
T.C. Memo 1982-321; 1982 Tax Ct. Memo LEXIS 421; 44 T.C.M. (CCH) 77; T.C.M. (RIA) 82321;
June 9, 1982.
Gloria T. Svanas, for the petitioners.
Cynthia J. Olson, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: These consolidated cases were assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, 1 and Rule…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. BasyeSupreme Court of the United States · 1973
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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