Legal Opinion
Heape
United States Tax Court
Decided November 10, 1992No. Docket No. 21363-90UnpublishedCited by 1 opinion
1Opinion of the Court
DOUGLAS W. HEAPE AND JUDY L. HEAPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heape
Docket No. 21363-90
United States Tax Court
T.C. Memo 1992-660; 1992 Tax Ct. Memo LEXIS 698; 64 T.C.M. (CCH) 1307;
November 10, 1992, Filed
Decision will be entered for respondent.
For Petitioners: Patrick B. Mathis.
For Respondent: Richard A. Stone.
PATE
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' 1987 and 1988 Federal income taxes of $ 570 and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Heuer v. CommissionerUnited States Tax Court · 1959
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Barmes v. CommissionerCourt of Appeals for the Seventh Circuit · 2001