Legal Opinion
Chappell v. Commissioner
United States Tax Court
Decided June 22, 1981No. Docket No. 4689-79Unpublished
1Opinion of the Court
GORDON A. CHAPPELL AND OLYMPIA K. CHAPPELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chappell v. Commissioner
Docket No. 4689-79.
United States Tax Court
T.C. Memo 1981-308; 1981 Tax Ct. Memo LEXIS 428; 42 T.C.M. (CCH) 138; T.C.M. (RIA) 81308;
June 22, 1981.
Gordon A. Chappell and Olympia K. Chappell, 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…
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