Legal Opinion
Cummings v. Commissioner
United States Tax Court
Decided March 26, 1984No. Docket No. 5858-82Unpublished
1Opinion of the Court
PETER CHARLES CUMMINGS and MARGARET JOSEPHINE CUMMINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Cummings v. Commissioner
Docket No. 5858-82.
United States Tax Court
T.C. Memo 1984-148; 1984 Tax Ct. Memo LEXIS 526; 47 T.C.M. (CCH) 1359; T.C.M. (RIA) 84148;
March 26, 1984.
Peter Charles Cummings, pro se.
J. Anthony Hoefer, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Lee M. Galloway, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax…
2Cases cited7 opinions
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Ferris L. Johnson and Jettie L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Johnson v. CommissionerUnited States Tax Court · 1980
- Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Anthes v. CommissionerUnited States Tax Court · 1983
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