WILTSHIRE v. COMMISSIONER

Docket No. 15434-90.

64 T.C.M. 1060 (1992)

T.C. Memo. 1992-604.

Jeffrey A. Wiltshire v. Commissioner.

United States Tax Court.

Filed October 13, 1992.


Attorney(s) appearing for the Case

Jeffrey A. Wiltshire, pro se. Richard A. Stone, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Joan Seitz Pate pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.

Opinion of the Special Trial Judge

PATE, Special Trial Judge:

Respondent determined deficiencies in the 1984...

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