Legal Opinion

Dawkins v. Commissioner

United States Tax Court

Decided May 22, 1991No. Docket No. 7639-90Unpublished

1Opinion of the Court

THOMAS L. DAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dawkins v. Commissioner

Docket No. 7639-90

United States Tax Court

T.C. Memo 1991-225; 1991 Tax Ct. Memo LEXIS 247; 61 T.C.M. (CCH) 2667; T.C.M. (RIA) 91225;

May 22, 1991, Filed

Decision will be entered under Rule 155.

Thomas L. Dawkins, pro se.

Mary Schewatz, for the respondent.

DAWSON, Judge. NAMEROFF, Special Trial Judge.

DAWSON

MEMORANDUM OPINION

This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b) 1 and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special…

2Cases cited14 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. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Vanicek v. CommissionerUnited States Tax Court · 1985

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