Legal Opinion

Schrum v. Commissioner

United States Tax Court

Decided March 30, 1993No. Docket No. 4859-91UnpublishedCited by 4 opinions

1Opinion of the Court

JAKE Z. SCHRUM AND RUBY E. SCHRUM, DANNIE L. SCHRUM AND JEANETTE V. SCHRUM, AND DONALD L. MOORE AND JUDITH A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schrum v. Commissioner

Docket No. 4859-91

United States Tax Court

T.C. Memo 1993-124; 1993 Tax Ct. Memo LEXIS 124; 65 T.C.M. (CCH) 2207;

March 30, 1993, Filed

For petitioners: Donald L. Moore.

For respondent: Scott Anderson.

WELLS

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: By separate notices of deficiency, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

Jake…

2Cases cited19 opinions

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. Bixby v. CommissionerUnited States Tax Court · 1972
  3. Pallottini v. CommissionerUnited States Tax Court · 1988
  4. Antonides v. CommissionerUnited States Tax Court · 1988
  5. Commissioner v. Asphalt Products Co.Supreme Court of the United States · 1987

14 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
  2. Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
  3. Hospital Corporation of America and Subsidiaries v. CommissionerUnited States Tax Court · 1997
  4. Schrum v. CommissionerUnited States Tax Court · 1995

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