Legal Opinion
Felber v. Commissioner
United States Tax Court
Decided July 23, 1992No. Docket Nos. 13312-91, 23226-91UnpublishedCited by 1 opinion
1Opinion of the Court
MELVIN A. FELBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Felber v. Commissioner
Docket Nos. 13312-91, 23226-91
United States Tax Court
T.C. Memo 1992-418; 1992 Tax Ct. Memo LEXIS 439; 64 T.C.M. (CCH) 261;
July 23, 1992, Filed
Decision will be entered under Rule 155.
For Melvin A. Felber, pro se.
For Respondent: Anthony S. Gasaway.
PATE
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: These cases were assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 They were consolidated for purposes of trial, briefing, and opinion.
Respondent determined…
2Cases cited23 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Dixon v. United StatesSupreme Court of the United States · 1965
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Neumeister v. CommissionerCourt of Appeals for the Sixth Circuit · 2001