Legal Opinion
Schiffgens v. Commissioner
United States Tax Court
Decided March 20, 1984No. Docket No. 3948-82Unpublished
1Opinion of the Court
JOSEPH T. SCHIFFGENS and MARIA SCHIFFGENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schiffgens v. Commissioner
Docket No. 3948-82.
United States Tax Court
T.C. Memo 1984-137; 1984 Tax Ct. Memo LEXIS 536; 47 T.C.M. (CCH) 1325; T.C.M. (RIA) 84137;
March 20, 1984.
Joseph T. Schiffgens, pro se.
Gregg M. Weiss, for the respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: This case was assigned to and heard by Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d), 1 and General Order No. 8 (81 T.C. V) (July 1983).
2Cases cited4 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Autenreith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Cooper Agency v. CommissionerUnited States Tax Court · 1960
- Estate of Cooper v. CommissionerCourt of Appeals for the Fourth Circuit · 1961