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Go to T.C. Memo. 1979-400 (not yet in the library — opens the official source)
62 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2024-24 — James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge v. Commissioner
    IRCCourt RulingsFeb 21, 2024
    …79), rev’d and remanded on other grounds 639 F.2d 805 (D.C. Cir. 1981); Smith v. Commissioner, T.C. Memo. 1989-171, aff’d , 926 F.2d 1470 (6th Cir. 1991) . Because t he parties have not stipulated a venue for appeal , venue for purposes of an appeal in this case would be the U.S. Court of Appeals for the Eighth Circu i…
  2. 81 T.C. 1; 81 T.C. No. 1 — Anthes v. Commissioner
    IRCCourt RulingsJul 5, 1983
    …ner, 78 T.C. 86 (1982). See also Hildebrand v. Commissioner, 683 F.2d 57 (3d Cir. 1982), affg. T.C. Memo. 1980-532; Johnson v. Commissioner, 661 F.2d 53 (5th Cir. 1981), affg. 74 T.C. 1057 (1980); Johnson v. Commissioner, 620 F.2d 153 (7th Cir. 1980), affg. T.C. Memo. 1978-426.