Legal Opinion
Porten v. Commissioner
United States Tax Court
Decided March 3, 1993No. Docket No. 10915-91UnpublishedCited by 1 opinion
1Opinion of the Court
STEVEN GEORGE PORTEN AND SHANN CATHRO WESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Porten v. Commissioner
Docket No. 10915-91
United States Tax Court
T.C. Memo 1993-73; 1993 Tax Ct. Memo LEXIS 71; 65 T.C.M. (CCH) 1994;
March 3, 1993, Filed
Decision will be entered under Rule 155.
Steven George Porten, pro se.
For respondent: Cheryl B. Harris.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Moloney v. Comm'rUnited States Tax Court · 2006