Legal Opinion
Quinones v. Commissioner
United States Tax Court
Decided June 22, 1988No. Docket No. 35021-85UnpublishedCited by 2 opinions
1Opinion of the Court
VANESSA L. QUINONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Quinones v. Commissioner
Docket No. 35021-85.
United States Tax Court
T.C. Memo 1988-269; 1988 Tax Ct. Memo LEXIS 298; 55 T.C.M. (CCH) 1121; T.C.M. (RIA) 88269;
June 22, 1988.
Stanley P. Gimbel, for the petitioner.
Kenneth A. Hochman, for the respondent.
NIMS
MEMORANDUM OPINION
NIMS, Chief Judge: This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, 1 for the purpose of hearing, consideration and ruling on respondent's motion to…
2Cases cited5 opinions
- United States v. Armour & Co.Supreme Court of the United States · 1971
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1988
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- Saigh v. CommissionerUnited States Tax Court · 1956
- Brink v. CommissionerUnited States Tax Court · 1962
3Cited by2 opinions
- Treaty Pines Investments Partnership v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
- Treaty Pines Investments Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 1992