Legal Opinion
Hogan v. Commissioner
United States Tax Court
Decided June 14, 1990No. Docket Nos. 18980-85, 18970-87, 18971-87Unpublished
1Opinion of the Court
JOSEPH M. HOGAN AND BARBARA J. HOGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hogan v. Commissioner
Docket Nos. 18980-85, 18970-87, 18971-87 1
United States Tax Court
T.C. Memo 1990-295; 1990 Tax Ct. Memo LEXIS 313; 59 T.C.M. (CCH) 870; T.C.M. (RIA) 90295;
June 14, 1990, Filed
Decision will be entered under Rule 155 at docket No. 18980-85.
Decisions will be entered for the respondent at docket Nos. 18970-87 and 18971-87.
Albert R. Riviezzo and Michael C. McBratnie, for the petitioners.
Ruth M. Williams, for the respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
Respon…
2Cases cited13 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- City of Pinehurst v. Spooner Addition Water Co.Texas Supreme Court · 1968
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Elrod v. CommissionerUnited States Tax Court · 1986
- Park Cities Corp. v. ByrdTexas Supreme Court · 1976
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