Legal Opinion
Allen v. Commissioner
United States Tax Court
Decided April 13, 1982No. Docket No. 16922-79Unpublished
1Opinion of the Court
JOYCE M. ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket No. 16922-79.
United States Tax Court
T.C. Memo 1982-188; 1982 Tax Ct. Memo LEXIS 551; 43 T.C.M. (CCH) 1045; T.C.M. (RIA) 82188;
April 13, 1982.
Trudy Polsky, for the petitioner.
Alan J. Pinner, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2…
2Cases cited5 opinions
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Biggs v. CommissionerUnited States Tax Court · 1978
- Franklin B. Biggs v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Barker v. CommissionerUnited States Tax Court · 1980
- Brauer v. CommissionerUnited States Tax Court · 1980