Legal Opinion
Dillard v. Commissioner
United States Tax Court
Decided January 11, 1984No. Docket No. 5158-83UnpublishedCited by 1 opinion
1Opinion of the Court
ALFONSO LORENZA DILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dillard v. Commissioner
Docket No. 5158-83.
United States Tax Court
T.C. Memo 1984-26; 1984 Tax Ct. Memo LEXIS 653; 47 T.C.M. (CCH) 919; T.C.M. (RIA) 84026;
January 11, 1984.
Alfonso Lorenza Dillard, pro se.
Joseph C. Hollywood, for the respondent.
PATE
MEMORANDUM FINDINGS OF FACT AND OPINION
PATE, Special Trial Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate, pursuant to the provisions of section 7456(c) and (d), 1 General Order No. 8 (81 T.C. V) (July 1983), and Rules 180 and 181, Tax…
2Cases cited4 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Grace v. CommissionerUnited States Tax Court · 1969
- Manning v. CommissionerUnited States Tax Court · 1979
- Maxwell v. CommissionerUnited States Tax Court · 1972
3Cited by1 opinion
- Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995