Legal Opinion
Van Horn v. Commissioner
United States Tax Court
Decided November 23, 1983No. Docket No. 16401-82UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN W. VAN HORN AND JOAN M. VAN HORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Horn v. Commissioner
Docket No. 16401-82.
United States Tax Court
T.C. Memo 1983-693; 1983 Tax Ct. Memo LEXIS 91; 47 T.C.M. (CCH) 380; T.C.M. (RIA) 83693;
November 23, 1983.
John J. Vassen and Patrick B. Mathis, for the petitioners.
Michael J. Cooper and James A. Kutten, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code1…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CorrellSupreme Court of the United States · 1967
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dahood v. United StatesDistrict Court, D. New Hampshire · 1984