Legal Opinion
Narain v. Commissioner
United States Tax Court
Decided November 28, 1983No. Docket No. 22367-80UnpublishedCited by 2 opinions
1Opinion of the Court
JAGDISH AND SAROJ NARAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Narain v. Commissioner
Docket No. 22367-80.
United States Tax Court
T.C. Memo 1983-701; 1983 Tax Ct. Memo LEXIS 86; 47 T.C.M. (CCH) 402; T.C.M. (RIA) 83701;
November 28, 1983.
Jagdish Narain, pro se.
Donald Rightnour, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge Helen A. Buckley, pursuant to the provisions of section 7456(c) and (d), 1 General Order No. 8 (81 T.C. VII) (July 1983) and Rules 180 and 181, Tax Court Rules of Practice and…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Podems v. CommissionerUnited States Tax Court · 1955
- Stolk v. CommissionerUnited States Tax Court · 1963
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Hartung v. CommissionerUnited States Tax Court · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Butka v. CommissionerUnited States Tax Court · 1988
- Butka v. CommissionerUnited States Tax Court · 1988