Legal Opinion
Peterson v. Commissioner
United States Tax Court
Decided September 29, 1987No. Docket No. 38286-84UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES W. PETERSON AND ELLEN F. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peterson v. Commissioner
Docket No. 38286-84.
United States Tax Court
T.C. Memo 1987-508; 1987 Tax Ct. Memo LEXIS 504; 54 T.C.M. (CCH) 808; T.C.M. (RIA) 87508;
September 29, 1987.
Debra L. Bowen, for the petitioners.
Erin Collins, for the respondent.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCKLEY, Special Trial Judge: This case 1 was heard pursuant to section 7456(d) of the Internal Revenue Code (redesignated as section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Vanicek v. CommissionerUnited States Tax Court · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pederson v. CommissionerUnited States Tax Court · 1994