Legal Opinion
Andrews v. Commissioner
United States Tax Court
Decided April 10, 1978No. Docket No. 7164-76Unpublished
1Opinion of the Court
JACK A. ANDREWS AND RUBY E. ANDREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Andrews v. Commissioner
Docket No. 7164-76.
United States Tax Court
T.C. Memo 1978-135; 1978 Tax Ct. Memo LEXIS 378; 37 T.C.M. (CCH) 579; T.C.M. (RIA) 780135;
April 10, 1978, Filed
Jack A. Andrews, pro se.
G. Phil Harney, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 and 182, Tax Court Rules of Practice and Procedure, this case was heard by Special Trial Judge Murray H. Falk. His report was filed…
2Cases cited17 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
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