Legal Opinion
Osborne v. Commissioner
United States Tax Court
Decided August 1, 1995No. Docket No. 12057-93Unpublished
1Opinion of the Court
PAUL B. OSBORNE AND MARY E. HAYSE, F.K.A. MARY H. OSBORNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Osborne v. Commissioner
Docket No. 12057-93
United States Tax Court
T.C. Memo 1995-353; 1995 Tax Ct. Memo LEXIS 353; 70 T.C.M. (CCH) 243;
August 1, 1995, Filed
An appropriate order will be issued and decision will be entered under Rule 155.
Paul B. Osborne, pro se.
For respondent: Jennifer H. Decker.
GOLDBERG
GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent…
2Cases cited14 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Riland v. CommissionerUnited States Tax Court · 1982
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
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