Legal Opinion
Dalan v. Commissioner
United States Tax Court
Decided March 9, 1988No. Docket No. 8268-87Unpublished
1Opinion of the Court
MELVIN H. DALAN and LILLIAN J. DALAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dalan v. Commissioner
Docket No. 8268-87.
United States Tax Court
T.C. Memo 1988-106; 1988 Tax Ct. Memo LEXIS 134; 55 T.C.M. (CCH) 370; T.C.M. (RIA) 88106;
March 9, 1988.
Melvin H. Dalan, pro se.
Michael W. Bitner, for the respondent.
COUVILLION
MEMORANDUM FINDINGS OF FACT AND OPINION
COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, 1 and Rule 180 et seq.
Respondent determined deficiencies in petitioners' Federal…
2Cases cited8 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Church v. CommissionerUnited States Tax Court · 1983
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Marsman v. CommissionerUnited States Tax Court · 1952
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