Legal Opinion
Baker v. Commissioner
United States Tax Court
Decided February 2, 1983No. Docket No. 10687-81UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN BAKER and JEAN G. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Commissioner
Docket No. 10687-81.
United States Tax Court
T.C. Memo 1983-64; 1983 Tax Ct. Memo LEXIS 713; 45 T.C.M. (CCH) 646; T.C.M. (RIA) 83064;
February 2, 1983.
John and Jean G. Baker, pro se.
Ivan A. Gomez, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of…
2Cases cited4 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Benninghoff v. CommissionerUnited States Tax Court · 1978
- Ronald W. Benninghoff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Dietzsch v. CommissionerUnited States Tax Court · 1976
3Cited by1 opinion
- Crowe v. United StatesUnited States Court of Claims · 1984