Legal Opinion
Bryant v. Commissioner
United States Tax Court
Decided December 16, 1993No. Docket No. 26291-92Unpublished
1Opinion of the Court
ROBERT L. BRYANT AND ELLEN H. BRYANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bryant v. Commissioner
Docket No. 26291-92
United States Tax Court
T.C. Memo 1993-597; 1993 Tax Ct. Memo LEXIS 616; 66 T.C.M. (CCH) 1594;
December 16, 1993, Filed
For petitioners: Irwin Jay Katz, Pamela Badami, Edward Brooks, and Gayle Juguilon (specially recognized).
For respondent: Douglas A. Fendrick.
GUSSIS
GUSSIS
MEMORANDUM OPINION
GUSSIS, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dole v. CommissionerUnited States Tax Court · 1965
- The United States Junior Chamber of Commerce v. The United StatesUnited States Court of Claims · 1964
- Thomas C. Cadwallader and Judy C. Douglas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990