Legal Opinion
Tuer v. Commissioner
United States Tax Court
Decided July 27, 1983No. Docket No. 8153-82UnpublishedCited by 1 opinion
1Opinion of the Court
MARILYN JOY TUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Tuer v. Commissioner
Docket No. 8153-82
United States Tax Court
T.C. Memo 1983-441; 1983 Tax Ct. Memo LEXIS 345; 46 T.C.M. (CCH) 870; T.C.M. (RIA) 83441;
July 27, 1983.
Marilyn Joy Tuer, pro se.
Jerome F. Warner, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Lee M. Galloway, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The…
2Cases cited4 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- The Hays Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Cramer v. CommissionerUnited States Tax Court · 1971
3Cited by1 opinion
- Abarca v. Comm'rUnited States Tax Court · 2012