Legal Opinion
Vorwald v. Commissioner
United States Tax Court
Decided January 8, 1997No. Docket No. 26410-95UnpublishedCited by 7 opinions
1Opinion of the Court
MARK J. VORWALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vorwald v. Commissioner
Docket No. 26410-95.
United States Tax Court
T.C. Memo 1997-15; 1997 Tax Ct. Memo LEXIS 13; 73 T.C.M. (CCH) 1697;
January 8, 1997, Filed
Decision will be entered under Rule 155.
Mark J. Vorwald, pro se.
Fred E. Green, Jr., for respondent.
CARLUZZO, Special Trial Judge
CARLUZZO
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the Internal Revenue Code…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Poczatek v. CommissionerUnited States Tax Court · 1978
3Cited by7 opinions
- Roberts v. CommissionerUnited States Tax Court · 2013
- Doose v. Comm'rUnited States Tax Court · 2010
- Lawson v. Comm'rUnited States Tax Court · 2009
- Colegrove v. Comm'rUnited States Tax Court · 2010
- Gary Wayne Rodrigues v. CommissionerUnited States Tax Court · 2015
2 more not listed; retrieve them via the Exa API.