Legal Opinion
Norgaard v. Commissioner
United States Tax Court
Decided July 31, 1989No. Docket No. 15221-87Unpublished
1Opinion of the Court
PREBEN NORGAARD AND SANDRA C. NORGAARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Norgaard v. Commissioner
Docket No. 15221-87
United States Tax Court
T.C. Memo 1989-390; 1989 Tax Ct. Memo LEXIS 389; 57 T.C.M. (CCH) 1122; T.C.M. (RIA) 89390;
July 31, 1989
Preben Norgaard and Sandra C. Norgaard, pro se.
Jeffrey A. Hatfield, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to section 7443A(b) of the Code 1 and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial Judge, which…
2Cases cited17 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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