Legal Opinion
Bruce v. Commissioner
United States Tax Court
Decided March 7, 1983No. Docket No. 15210-81UnpublishedCited by 1 opinion
1Opinion of the Court
DOUGLAS E. BRUCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bruce v. Commissioner
Docket No. 15210-81
United States Tax Court
T.C. Memo 1983-121; 1983 Tax Ct. Memo LEXIS 670; 45 T.C.M. (CCH) 916; T.C.M. (RIA) 83121;
March 7, 1983.
Douglas E. Bruce, pro se.
James Kamman, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Darrell D. Hallett pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees…
2Cases cited12 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Sharon v. CommissionerUnited States Tax Court · 1976
- Riss v. CommissionerUnited States Tax Court · 1971
- Curphey v. CommissionerUnited States Tax Court · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Seventeen Thirty Corp. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 1999