Legal Opinion
Cronin v. Commissioner
United States Tax Court
Decided January 29, 1999No. 18408-97UnpublishedCited by 2 opinions
1Opinion of the Court
JEROME B. CRONIN AND STACI L. CRONIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cronin v. Commissioner
No. 18408-97
United States Tax Court
T.C. Memo 1999-22; 1999 Tax Ct. Memo LEXIS 21; 77 T.C.M. (CCH) 1293; T.C.M. (RIA) 99022;
January 29, 1999, Filed
Decision will be entered for respondent.
Joseph Peck, for petitioners.
David S. Weiner, for respondent.
LARO, JUDGE.
LARO
MEMORANDUM OPINION
LARO, JUDGE: Respondent determined deficiencies in petitioners Jerome B. and Staci L. Cronin's 1991 through 1994 Federal income tax in the amounts of $ 7,067, $ 28,415, $ 21,134, and $ 3,506,…
2Cases cited4 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Nelson v. CommissionerUnited States Tax Court · 1998
- Winn v. CommissionerUnited States Tax Court · 1998
- Chesapeake Outdoor Enters. v. CommissionerUnited States Tax Court · 1998
3Cited by2 opinions
- Bahman Khodarahm Abadian v. Comm'rUnited States Tax Court · 2009
- Hill v. Comm'rUnited States Tax Court · 2009