Legal Opinion
Bailey v. Commissioner
United States Tax Court
Decided August 17, 1994No. Docket No. 17779-92Unpublished
1Opinion of the Court
DIANE F. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bailey v. Commissioner
Docket No. 17779-92
United States Tax Court
T.C. Memo 1994-391; 1994 Tax Ct. Memo LEXIS 400; 68 T.C.M. (CCH) 399; 94-2 U.S. Tax Cas. (CCH) P47,953;
August 17, 1994, Filed
Decision will be entered for respondent.
Diane F. Bailey, pro se.
For respondent: James R. Rich.
WOLFE
WOLFE
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency of $ 1,666 in petitioner's Federal income tax for…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Donigan v. CommissionerUnited States Tax Court · 1977
- Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United StatesCourt of Appeals for the Fourth Circuit · 1987