Legal Opinion
Geary v. Commissioner
United States Tax Court
Decided April 2, 1999No. 7380-97Unpublished
1Opinion of the Court
ROBERT J. GEARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Geary v. Commissioner
No. 7380-97
United States Tax Court
T.C. Memo 1999-111; 1999 Tax Ct. Memo LEXIS 127; 77 T.C.M. (CCH) 1754; T.C.M. (RIA) 99111;
April 2, 1999, Filed
Decision will be entered for respondent.
Stephen M. Moskowitz and Robert L. Goldstein, for petitioner.
Margaret S. Rigg, for respondent.
GOLDBERG, SPECIAL TRIAL JUDGE.
GOLDBERG
MEMORANDUM FINDINGS OF FACT AND OPINION
[1] GOLDBERG, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
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