Legal Opinion
Florence v. Commissioner
United States Tax Court
Decided June 22, 1981No. Docket No. 13327-78UnpublishedCited by 1 opinion
1Opinion of the Court
RONALD L. FLORENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Florence v. Commissioner
Docket No. 13327-78.
United States Tax Court
T.C. Memo 1981-305; 1981 Tax Ct. Memo LEXIS 425; 42 T.C.M. (CCH) 119; T.C.M. (RIA) 81305;
June 22, 1981.
Ronald L. Florence, pro se.
Leo A. Reinikka, Jr., and Dianne Crosby, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Darrell D. Hallett pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 and 181 of the Tax Court Rules of Practice and…
2Cases cited5 opinions
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Vassallo v. CommissionerUnited States Tax Court · 1955
- Olk v. United StatesDistrict Court, D. Nevada · 1975
3Cited by1 opinion
- Wilmar Eugene Allen v. U.S. Government Department of Treasury and Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992