Legal Opinion

Copley v. Commissioner

United States Tax Court

Decided October 17, 1995No. Docket No. 7345-93Unpublished

1Opinion of the Court

JAMES E. COPLEY AND CYNTHIA R. COPLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Copley v. Commissioner

Docket No. 7345-93

United States Tax Court

T.C. Memo 1995-501; 1995 Tax Ct. Memo LEXIS 495; 70 T.C.M. (CCH) 1040;

October 17, 1995, Filed

An appropriate order denying petitioners' motion for discovery will be issued, and decision will be entered under Rule 155.

James E. Copley, pro se.

Stephen J. Neubeck, for respondent.

GOLDBERG, Special Trial Judge

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and…

2Cases cited17 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  4. Hradesky v. CommissionerUnited States Tax Court · 1975
  5. Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976

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