Legal Opinion
Harris v. Commissioner
United States Tax Court
Decided May 19, 1988No. Docket No. 48416-86Unpublished
1Opinion of the Court
R. DALE HARRIS AND ANABEL HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harris v. Commissioner
Docket No. 48416-86.
United States Tax Court
T.C. Memo 1988-229; 1988 Tax Ct. Memo LEXIS 258; 55 T.C.M. (CCH) 907; T.C.M. (RIA) 88229;
May 19, 1988.
Robert E. Glanville, for the petitioners.
John S. Repsis and Gary A. Benford, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: This case was assigned to Special Trial Judge Joan Seitz Pate pursuant to the provisions of section 7456(d) (redesignated as sec. 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100…
2Cases cited12 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
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