Legal Opinion
Downing v. Commissioner
United States Tax Court
Decided August 22, 1989No. Docket No. 6312-87Unpublished
1Opinion of the Court
DAVID B. DOWNING and SANDRA DOWNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Downing v. Commissioner
Docket No. 6312-87
United States Tax Court
T.C. Memo 1989-447; 1989 Tax Ct. Memo LEXIS 447; 57 T.C.M. (CCH) 1379; T.C.M. (RIA) 89447;
August 22, 1989
David B. Downing and Sandra Downing, pro se.
Robert Misey, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1983 of $ 3,825.
After concessions, the issues for decision are: (1) Whether petitioners are entitled to…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Armentrout v. CommissionerUnited States Tax Court · 1964
- Bailey v. CommissionerUnited States Tax Court · 1987