Legal Opinion
Thomas William McAdams v. Commissioner
United States Tax Court
Decided May 15, 2002No. 12763-00Unknown
1Opinion of the Court
118 T.C. No. 24
UNITED STATES TAX COURT THOMAS WILLIAM MCADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12763-00. Filed May 15, 2002. P married his wife (W) in 1947. P and W were not legally separated or divorced. During 1998, W resided in Boise, Idaho (Boise address). During 1998, P stayed at the Boise address in excess of 30 days. P and W maintained separate bedrooms at the Boise address. In 1998, P received $11,181.60 in Social Security income. P filled out the Social Security Benefits Worksheet associated with his 1998 tax return. P listed $25,000 as his “base…
2Cases cited7 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- William C. Lyddan v. United StatesCourt of Appeals for the Second Circuit · 1983
- Washington v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.