Legal Opinion
Young v. Commissioner
United States Tax Court
Decided August 11, 1987No. Docket No. 12488-80UnpublishedCited by 4 opinions
1Opinion of the Court
WILLIAM YOUNG and RUBY YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Young v. Commissioner
Docket No. 12488-80.
United States Tax Court
T.C. Memo 1987-397; 1987 Tax Ct. Memo LEXIS 394; 54 T.C.M. (CCH) 119; T.C.M. (RIA) 87397;
August 11, 1987.
Ted R. Frame, Edward B. Simpson, and John Gigounas, for the petitioners.
William H. Quealy, Jr., for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax liability:
Year
Deficiency
1972
$ 37,629.70
1974
110,016.66
1975
131,922.90
1976
12,081.50
In…
2Cases cited14 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Leahy v. CommissionerUnited States Tax Court · 1986
- Elrod v. CommissionerUnited States Tax Court · 1986
- Orrisch v. CommissionerUnited States Tax Court · 1970
- Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Carberry v. CommissionerUnited States Tax Court · 1990
- William Young Ruby Young v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Estate of Carberry v. CommissionerUnited States Tax Court · 1990
- Lovelady v. CommissionerUnited States Tax Court · 1988