Legal Opinion
Petrie v. Commissioner
United States Tax Court
Decided December 13, 1995No. Docket No. 10286-94Unpublished
1Opinion of the Court
JAMES A. PETRIE IV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Petrie v. Commissioner
Docket No. 10286-94
United States Tax Court
T.C. Memo 1995-592; 1995 Tax Ct. Memo LEXIS 596; 70 T.C.M. (CCH) 1566;
December 13, 1995, Filed
Decision will be entered under Rule 155.
James A. Petrie IV, pro se.
Christopher Neal, for respondent.
DINAN
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined deficiencies in petitioner's 1990 and 1991 Federal income taxes in the amounts of $…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. TaylorSupreme Court of the United States · 1935
- Vanicek v. CommissionerUnited States Tax Court · 1985
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