Legal Opinion
Crouch v. Commissioner
United States Tax Court
Decided June 27, 1995No. Docket No. 3952-93UnpublishedCited by 4 opinions
1Opinion of the Court
HOLMES F. CROUCH AND IRMA JEAN CROUCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crouch v. Commissioner
Docket No. 3952-93
United States Tax Court
T.C. Memo 1995-289; 1995 Tax Ct. Memo LEXIS 288; 69 T.C.M. (CCH) 3038;
June 27, 1995, Filed
Decision will be entered under Rule 155.
Holmes F. Crouch, pro se.
For respondent: Lavonne D. Lawson.
PAJAK
PAJAK
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue,…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Miller v. United StatesDistrict Court, D. North Dakota · 1993
3Cited by4 opinions
- Redlark v. Comm'rUnited States Tax Court · 1996
- Solomon v. Comm'rUnited States Tax Court · 2011
- James E. Redlark and Cheryl L. Redlark v. CommissionerUnited States Tax Court · 1996
- Redlark v. Comm'rUnited States Tax Court · 1996