Legal Opinion

McFadden v. Commissioner

United States Tax Court

Decided April 17, 1989No. Docket No. 17420-87Unpublished

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

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Spies v. United StatesSupreme Court of the United States · 1943
  3. Stone v. CommissionerUnited States Tax Court · 1971
  4. Beaver v. CommissionerUnited States Tax Court · 1970
  5. Otsuki v. CommissionerUnited States Tax Court · 1969

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