Legal Opinion
Kovacevic v. Commissioner
United States Tax Court
Decided October 14, 1992No. Docket No. 10269-91UnpublishedCited by 1 opinion
1Opinion of the Court
PAMELA A. AND MICHAEL F. KOVACEVIC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kovacevic v. Commissioner
Docket No. 10269-91
United States Tax Court
T.C. Memo 1992-609; 1992 Tax Ct. Memo LEXIS 643; 64 T.C.M. (CCH) 1076;
October 14, 1992, Filed
Decision will be entered under Rule 155.
For Michael F. Kovacevic, pro se.
For Respondent: Donna J. Pankowski.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue.…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Estate of Baron v. CommissionerUnited States Tax Court · 1984
- Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Pittsburgh PetitionSupreme Court of Pennsylvania · 1954
3Cited by1 opinion
- In Re BlackUnited States Bankruptcy Court, W.D. Texas · 1996