Legal Opinion
Ballard v. Commissioner
United States Tax Court
Decided September 17, 1987No. Docket No. 16223-86UnpublishedCited by 9 opinions
1Opinion of the Court
TED W. BALLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ballard v. Commissioner
Docket No. 16223-86.1
United States Tax Court
T.C. Memo 1987-471; 1987 Tax Ct. Memo LEXIS 467; 54 T.C.M. (CCH) 580; T.C.M. (RIA) 87471;
September 17, 1987.
Ted W. Ballard, pro se.
Michael Urban, for the respondent.
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181 and 182. 2
Respondent determined the following deficiencies in…
2Cases cited29 opinions
- Faretta v. CaliforniaSupreme Court of the United States · 1975
- Welch v. HelveringSupreme Court of the United States · 1933
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Cupp v. CommissionerUnited States Tax Court · 1975
- Stange v. United StatesSupreme Court of the United States · 1931
24 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Powers v. CommissionerUnited States Tax Court · 1993
- Zapara v. Comm'rUnited States Tax Court · 2005
- United States v. Toyota of VisaliaDistrict Court, E.D. California · 1991
- Ribb v. CommissionerUnited States Tax Court · 1988
- Shireman v. Comm'rUnited States Tax Court · 2004
4 more not listed; retrieve them via the Exa API.