Legal Opinion
Beltzhoover v. Commissioner
United States Tax Court
Decided September 30, 1991No. Docket No. 47633-86Unpublished
1Opinion of the Court
RICHARD L. BELTZHOOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beltzhoover v. Commissioner
Docket No. 47633-86
United States Tax Court
T.C. Memo 1991-493; 1991 Tax Ct. Memo LEXIS 542; 62 T.C.M. (CCH) 905; T.C.M. (RIA) 91493;
September 30, 1991, Filed
Decision will be entered for the respondent.
Christine Crull Altman and Anne Poindexter, for the petitioner.
Andrew Winkler, for the respondent.
PATE, Special Trial Judge.
PATE
MEMORANDUM FINDS OF FACT AND OPINION
This case was assigned pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. 1
Respondent determined…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Enoch v. CommissionerUnited States Tax Court · 1972
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
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