Legal Opinion

Straw v. Commissioner

United States Tax Court

Decided October 17, 1983No. Docket No. 16879-80Unpublished

1Opinion of the Court

CLYDE SYLVAN STRAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Straw v. Commissioner

Docket No. 16879-80

United States Tax Court

T.C. Memo 1983-641; 1983 Tax Ct. Memo LEXIS 149; 47 T.C.M. (CCH) 114; T.C.M. (RIA) 83641;

October 17, 1983.

Clyde Sylvan Straw, pro se.

Gary Kirschenbaum, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge Fred R. Tansill, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Robinson's Dairy, Inc. v. CommissionerUnited States Tax Court · 1961
  3. Robinson's Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1962
  4. Bebb v. CommissionerUnited States Tax Court · 1961
  5. Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931

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