Legal Opinion
Zielonka v. Commissioner
United States Tax Court
Decided February 18, 1997No. Docket No. 20037-95UnpublishedCited by 4 opinions
1Opinion of the Court
JOHN DAVID ZIELONKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zielonka v. Commissioner
Docket No. 20037-95.
United States Tax Court
T.C. Memo 1997-81; 1997 Tax Ct. Memo LEXIS 80; 73 T.C.M. (CCH) 2026;
February 18, 1997, Filed
Decision will be entered for respondent.
John David Zielonka, pro se.
Ladd C. Brown, Jr., for respondent.
DAWSON, Judge, ARMEN, Special Trial Judge
DAWSON; ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b) (4) of the Internal Revenue Code of…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mayer v. CommissionerUnited States Tax Court · 2000
- COCCIA v. COMMISSIONERUnited States Tax Court · 2004
- SATRANG v. COMMISSIONERUnited States Tax Court · 2001
- Teresa J. Henley v. CommissionerUnited States Tax Court · 2018