Legal Opinion
Dreher v. Commissioner
United States Tax Court
Decided August 17, 1983No. Docket No. 26802-81Unpublished
1Opinion of the Court
MICHAEL P. DREHER AND CHRISTINA DREHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dreher v. Commissioner
Docket No. 26802-81.
United States Tax Court
T.C. Memo 1983-499; 1983 Tax Ct. Memo LEXIS 295; 46 T.C.M. (CCH) 1144; T.C.M. (RIA) 83499;
August 17, 1983.
Michael P. Dreher, pro se.
Alfred A. Pierri, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 and 181 of the Tax Court Rules of Practice and…
2Cases cited6 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bodley v. CommissionerUnited States Tax Court · 1971
- Weiler v. CommissionerUnited States Tax Court · 1970
- O'Donnell v. CommissionerUnited States Tax Court · 1974
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