Legal Opinion
Russell v. Commissioner
United States Tax Court
Decided March 7, 1994No. Docket No. 16725-92Unpublished
1Opinion of the Court
WILLIAM IRVING RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Russell v. Commissioner
Docket No. 16725-92
United States Tax Court
T.C. Memo 1994-96; 1994 Tax Ct. Memo LEXIS 98;
March 7, 1994, Filed
Decision will be entered under Rule 155.
William Irving Russell, pro se.
For respondent: William McCarthy.
NAMEROFF
NAMEROFF
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) (3) 1 and Rules 180, 181, and 182. Respondent determined deficiencies in petitioner's Federal income tax for 1984, 1985, and 1986 in the respective…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bolton v. CommissionerUnited States Tax Court · 1981
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Hamacher v. CommissionerUnited States Tax Court · 1990
- Feldman v. CommissionerUnited States Tax Court · 1985
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