1. Home
  2. Browse Decisions
  3. T.C.
  4. 88 T.C.
  5. 88 T.C. 167 (1987)
 

KELLOGG v. COMMISSIONER

Docket No. 11208-86.

88 T.C. 167 (1987)

BURTON KELLOGG, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1987.

Attorney(s) appearing for the Case

Anthony E. Reiss, for the petitioner.

Anne M. DiFonzo and Charles Williams, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent's motion to dismiss for lack of jurisdiction filed herein was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7456(d)(4) (redesignated section 7443A(b)(4) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 1755) and Rule 180.1 After a review of the record, we agree with and adopt his opinion which is set forth below.

OPINION OF...

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