Legal Opinion
Jensen v. Commissioner
United States Tax Court
Decided August 26, 1993No. Docket No. 24652-89UnpublishedCited by 2 opinions
1Opinion of the Court
DAVID AND ROSALIE JENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jensen v. Commissioner
Docket No. 24652-89
United States Tax Court
T.C. Memo 1993-393; 1993 Tax Ct. Memo LEXIS 404; 66 T.C.M. (CCH) 543;
August 26, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Donald J. Purser, and David C. Wright.
For respondent: Mark H. Howard.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency of $ 275,647 in petitioners' 1984 Federal income tax and additions to tax under section 6651 in the amount of $ 68,952 and under…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- Douglas v. CommissionerUnited States Tax Court · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Charles P. Adkins and Jane E. Adkins v. United StatesUnited States Court of Federal Claims · 2013
- Adkins v. United StatesUnited States Court of Federal Claims · 2018