Legal Opinion

KINCHELOE v. COMMISSIONER

United States Tax Court

Decided November 25, 1980No. Docket Nos. 3392-77, 8985-77, 13984-78Unpublished

1Opinion of the Court

GLENN W. KINCHELOE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KINCHELOE v. COMMISSIONER

Docket Nos. 3392-77, 8985-77, 13984-78.

United States Tax Court

T.C. Memo 1980-527; 1980 Tax Ct. Memo LEXIS 65; 41 T.C.M. (CCH) 437; T.C.M. (RIA) 80527;

November 25, 1980, Filed

Glenn W. Kincheloe, pro se.

William Bogner, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Marvin F. Peterson, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  4. Marcello v. CommissionerUnited States Tax Court · 1964
  5. Sharon v. CommissionerUnited States Tax Court · 1976

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