Legal Opinion
Daley v. Commissioner
United States Tax Court
Decided November 5, 1991No. Docket No. 20299-90UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID M. DALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daley v. Commissioner
Docket No. 20299-90
United States Tax Court
T.C. Memo 1991-555; 1991 Tax Ct. Memo LEXIS 603; 62 T.C.M. (CCH) 1197; T.C.M. (RIA) 91555;
November 5, 1991, Filed
Decision will be entered for the respondent.
David M. Daley, pro se.
S. Mark Barnes, for the respondent.
DINAN, Special Trial Judge.
DINAN
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined deficiencies of $ 2,283 and $ 3,016 in petitioner's Federal income tax for the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Waddell v. CommissionerUnited States Tax Court · 1986
- Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Blyth v. CommissionerUnited States Tax Court · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- David M. Daley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992