Legal Opinion
Donovan v. Commissioner
United States Tax Court
Decided July 21, 2000No. 18855-97; No. 23139-97Unpublished
1Opinion of the Court
WILLIAM M. DONOVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Donovan v. Commissioner
No. 18855-97; No. 23139-97
United States Tax Court
T.C. Memo 2000-220; 2000 Tax Ct. Memo LEXIS 260; 80 T.C.M. (CCH) 78; T.C.M. (RIA) 53958;
July 21, 2000, Filed
Decisions will be entered for respondent.
Alyce C. Halchak, for petitioner.
Julia A. Cannarozzi, for respondent.
Dawson, Howard A., Jr.;
Carluzzo, Lewis R.
DAWSON; CARLUZZO
MEMORANDUM OPINION
DAWSON, JUDGE: These cases were assigned to Special Trial Judge Lewis R. Carluzzo pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court…
2Cases cited6 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Sego v. CommissionerUnited States Tax Court · 2000
- Lee v. CommissionerUnited States Tax Court · 1999
- Krugman v. CommissionerUnited States Tax Court · 1999
- Fla. Progress Corp. v. Comm'rUnited States Tax Court · 2000
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