Legal Opinion

Cashman v. Commissioner

United States Tax Court

Decided September 27, 1989No. Docket No. 12372-85Unpublished

1Opinion of the Court

HARRIS CASHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cashman v. Commissioner

Docket No. 12372-85

United States Tax Court

T.C. Memo 1989-533; 1989 Tax Ct. Memo LEXIS 533; 58 T.C.M. (CCH) 270; T.C.M. (RIA) 89533;

September 27, 1989

Richard H. Foster, for the petitioner.

Andrew M. Winkler, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section 7456(d) [redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, sec. 1556, 100 Stat. 2755], and…

2Cases cited28 opinions

  1. Crane v. CommissionerSupreme Court of the United States · 1947
  2. Dreicer v. CommissionerUnited States Tax Court · 1982
  3. E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
  4. Brannen v. CommissionerUnited States Tax Court · 1982
  5. Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967

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