1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 69 (1982)
 

CALVERT v. COMMISSIONER

Docket No. 6131-80.

45 T.C.M. 69 (1982)

T.C. Memo. 1982-649

Jeffrey A. Calvert and Janet L. Calvert v. Commissioner.

United States Tax Court.

Filed November 15, 1982.

Attorney(s) appearing for the Case

Jeffrey A. Calvert, pro se. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Fred R. Tansill pursuant to section 7456(c)2 and Rules 180, et seq., Tax Court Rules of Practice and Procedure; the provisions of Rule 182 are not applicable to these proceedings. The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special Trial Judge<...

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