Dressler v. Commissioner
United States Tax Court
Respondent's Motion to Deny Petitioner's Request for Conduct of Proceedings Under Section 7463, I.R.C. 1954, filed at the time he filed his answer in accordance with the provisions of Rule 36(c)(2), is denied since respondent has not shown the issue raised by the petition to be one of importance which will establish a principle of law applicable to other tax cases.
1Opinion of the Court
John Dressler and Charlotte Dressler, Petitioners, v. Commissioner of Internal Revenue, Respondent
Dressler v. Commissioner
Docket No. 104-71S
United States Tax Court
56 T.C. 210; 1971 U.S. Tax Ct. LEXIS 135;
May 6, 1971, Filed
Respondent's Motion to Deny Petitioner's Request for Conduct of Proceedings Under Section 7463, I.R.C. 1954, filed at the time he filed his answer in accordance with the provisions of Rule 36(c)(2), is denied since respondent has not shown the issue raised by the petition to be one of importance which will establish a principle of law applicable to other tax cases.
Robert W.…
2Cases cited6 opinions
- Commissioner v. KorellSupreme Court of the United States · 1950
- Salkov v. CommissionerUnited States Tax Court · 1966
- Lawrence v. CommissionerUnited States Tax Court · 1968
- W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
- Dressler v. CommissionerUnited States Tax Court · 1971
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