1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 902 (1986)
 

SCHWOTZER v. COMMISSIONER

Docket No. 14474-84.

51 T.C.M. 902 (1986)

T.C. Memo. 1986-161

Arthur C. Schwotzer and Estate of Janet A. Schwotzer, Deceased, Arthur C. Schwotzer, Executor v. Commissioner.

United States Tax Court.

Filed April 21, 1986.

Attorney(s) appearing for the Case

David I. Cohen and Douglas Y. Christian, Frick Bldg., Pittsburgh, Pa., for the petitioners. Russell F. Kurdys, for the respondent.

Memorandum Finding of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Hu S. Vandervort pursuant to the provisions of section 7456 and Rules 180 and 181.1 The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth below.

Opinion of the Special Trial Judge

VANDERVORT, Special Trial Judge:

By statutory notice dated February 23, 1984, respondent...

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