Legal Opinion
Rush v. Commissioner
United States Tax Court
Decided February 13, 1985No. Docket No. 10609-78Unpublished
1Opinion of the Court
VIRGINIA DELL RUSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rush v. Commissioner
Docket No. 10609-78.
United States Tax Court
T.C. Memo 1985-65; 1985 Tax Ct. Memo LEXIS 563; 49 T.C.M. (CCH) 737; T.C.M. (RIA) 85065;
February 13, 1985.
Virginia Dell Rush, pro se.
Frank Simmons, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: On June 23, 1978 respondent mailed to petitioner, Virginia Dell Rush, a notice determining that the liabilities of Quinton W. Rush, deceased, for the taxable years ended December 31, 1967, and December 31, 1968, in the amounts of…
2Cases cited11 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Bartmer Automatic Self Service Laundry, Inc. v. CommissionerUnited States Tax Court · 1960
- Smith v. WilderSupreme Court of Alabama · 1960
- Rowen v. CommissionerUnited States Tax Court · 1952
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