Legal Opinion
Cavana v. Commissioner
United States Tax Court
Decided September 9, 1980No. Docket Nos. 4540-78, 782-79Unpublished
1Opinion of the Court
GORDON R. AND MARY E. CAVANA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cavana v. Commissioner
Docket Nos. 4540-78, 782-79.
United States Tax Court
T.C. Memo 1980-364; 1980 Tax Ct. Memo LEXIS 222; 40 T.C.M. (CCH) 1169; T.C.M. (RIA) 80364;
September 9, 1980, Filed
Gordon R. Cavana, pro se.
Peter D. Bakutes, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge James M. Gussis pursuant to section 7456(c), Internal Revenue Code of 1954, 1 and Rules 180 and 181 of the Tax Court Rules of Practice and…
2Cases cited3 opinions
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Collins v. CommissionerUnited States Tax Court · 1978