1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 1023 (1979)
 

COOPER v. COMMISSIONER

Docket No. 11630-77.

38 T.C.M. 1023 (1979)

T.C. Memo. 1979-256

Fred Edward Cooper and Marilyn Delois Cooper v. Commissioner.

United States Tax Court.

Filed July 9, 1979.

Attorney(s) appearing for the Case

Fred Edward Cooper, pro se, 7018 Alderney, Houston, Tex. Eddie L. Gibson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

The case was assigned to and heard by Special Trial Judge Charles R. Johnston, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

JOHNSTON, Special Trial...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases