Legal Opinion
Armacost v. Commissioner
United States Tax Court
Decided April 27, 1998No. Tax Ct. Dkt. No. 19616-96Unpublished
MEMORANDUM FINDINGS OF FACT AND OPINION
1Opinion of the Court
RONALD R. ARMACOST AND CATHY L. ARMACOST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Armacost v. Commissioner
Tax Ct. Dkt. No. 19616-96
United States Tax Court
T.C. Memo 1998-150; 1998 Tax Ct. Memo LEXIS 150; 75 T.C.M. (CCH) 2177;
April 27, 1998, Filed
Decision will be entered for petitioners.
MEMORANDUM FINDINGS OF FACT AND OPINION
Richard P. Algeo, for petitioners.
Julie L. Payne, for respondent.
DEAN, SPECIAL TRIAL JUDGE.
DEAN
DEAN, SPECIAL TRIAL JUDGE: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in Ronald and…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Poe v. SeabornSupreme Court of the United States · 1930
- Hansen v. BlevinsIdaho Supreme Court · 1962
- In Re the Estate of SalviniWashington Supreme Court · 1964
- Seymour v. CommissionerUnited States Tax Court · 1997