Legal Opinion
Pennington v. Commissioner
United States Tax Court
Decided August 20, 1990No. Docket No. 30830-86Unpublished
1Opinion of the Court
BERTHA M. PENNINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pennington v. Commissioner
Docket No. 30830-86
United States Tax Court
T.C. Memo 1990-446; 1990 Tax Ct. Memo LEXIS 472; 60 T.C.M. (CCH) 559; T.C.M. (RIA) 90446;
August 20, 1990, Filed
Decision will be entered under Rule 155.
D. Derrell Davis, for the petitioner.
Paul M. Kohlhoff, for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year
Deficiency
1980
$ 2,705.00
1981
50,022.75
1982
3,871.00
After various concessions by…
2Cases cited9 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Jean C. Carrieres v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Carrieres v. CommissionerUnited States Tax Court · 1975
- Lucille Howard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Lecroy v. Cook, Commissioner of RevenuesSupreme Court of Arkansas · 1947
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