Legal Opinion
McAlister v. Commissioner
United States Tax Court
Decided April 18, 1989No. Docket Nos. 17820-81, 16290-85UnpublishedCited by 5 opinions
1Opinion of the Court
ROY E. AND KATHLEEN A. McALISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McAlister v. Commissioner
Docket Nos. 17820-81, 16290-85.
United States Tax Court
T.C. Memo 1989-177; 1989 Tax Ct. Memo LEXIS 168; 57 T.C.M. (CCH) 166; T.C.M. (RIA) 89177;
April 18, 1989.
Roy E. McAlister, pro se.
David W. Otto, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes for the years 1973 through 1979 in a notice of deficiency dated April 15, 1981, and for the years 1980 through 1982…
2Cases cited23 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. TowerSupreme Court of the United States · 1946
- Bixby v. CommissionerUnited States Tax Court · 1972
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Barter Systems, Inc. v. CommissionerUnited States Tax Court · 1990
- Easter v. CommissionerUnited States Tax Court · 1992
- DillonUnited States Tax Court · 1993
- Dillon v. CommissionerUnited States Tax Court · 1991
- Ray v. CommissionerUnited States Tax Court · 1991