Legal Opinion
Friend v. Commissioner
United States Tax Court
Decided July 17, 1990No. Docket No. 16799-83Unpublished
1Opinion of the Court
MICHAEL R. FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Friend v. Commissioner
Docket No. 16799-83
United States Tax Court
T.C. Memo 1990-361; 1990 Tax Ct. Memo LEXIS 378; 60 T.C.M. (CCH) 147; T.C.M. (RIA) 90361;
July 17, 1990, Filed
An order denying petitioner's motion shall be issued.
Michael R. Friend, pro se.
Jack A. Joynt and Phillip Owens, for the respondent.
PATE, Special Trial Judge.
PATE
SUPPLEMENTAL MEMORANDUM OPINION
This case was tried on April 28, 1989 and our opinion was filed on March 19, 1990, as T.C. Memo. 1990-144. It is now before the Court on petitioner's Motion…
2Cases cited11 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Blanche S. Benjamin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Vaughn v. CommissionerUnited States Tax Court · 1986
- Estate of Bailly v. CommissionerUnited States Tax Court · 1983
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