McFadden v. Commissioner
United States Tax Court
1Opinion of the Court
RALPH McFADDEN AND CONSTANCE McFADDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McFadden v. Commissioner
Docket No. 17420-87.
United States Tax Court
T.C. Memo 1989-174; 1989 Tax Ct. Memo LEXIS 177; 57 T.C.M. (CCH) 152; T.C.M. (RIA) 89174;
April 17, 1989.
Neil Deininger and Joyce Kinkead, for the petitioners.
Edsel Ford Holman, Jr., for the respondent.
PETERSON
MEMORANDUM FINDINGS OF FACT AND OPINION
PETERSON, Special Trial Judge: This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code. 1…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
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