Legal Opinion
Connell v. Commissioner
United States Tax Court
Decided July 31, 1996No. Docket No. 4924-93Unpublished
1Opinion of the Court
JAMES L. AND PATRICIA A. CONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Connell v. Commissioner
Docket No. 4924-93
United States Tax Court
T.C. Memo 1996-349; 1996 Tax Ct. Memo LEXIS 366; 72 T.C.M. (CCH) 283;
July 31, 1996, Filed
Decision will be entered for respondent.
James L. Connell, pro se.
Andrew M. Winkler, for respondent.
FAY, COUVILLION
COUVILLION
MEMORANDUM OPINION
FAY, Judge: This case was assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7443A(b)(4) 1 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Knetsch v. United StatesSupreme Court of the United States · 1960
22 more not listed; retrieve them via the Exa API.