Legal Opinion
Hall v. Comm'r
United States Tax Court
Decided March 25, 1991No. Docket No. 17928-89Unpublished
1Opinion of the Court
FRANKLIN O. HALL AND SYBLE L. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Comm'r
Docket No. 17928-89
United States Tax Court
T.C. Memo 1991-133; 1991 Tax Ct. Memo LEXIS 152; 61 T.C.M. (CCH) 2236; T.C.M. (RIA) 91133; 13 Employee Benefits Cas. (BNA) 1868;
March 25, 1991, Filed
Decision will be entered for the respondent.
Thomas R. Buckner, for the petitioners.
Amy Dyar Seals, for the respondent.
SHIELDS, Judge.
SHIELDS
MEMORANDUM OPINION
In a deficiency notice dated April 17, 1989, respondent determined a deficiency in petitioners' Federal income tax for 1985 in the amount of…
2Cases cited9 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Woods Inv. Co. v. CommissionerUnited States Tax Court · 1985
- Meyer's Estate v. Commissioner of Internal Revenue. (Three Cases)Court of Appeals for the Fifth Circuit · 1952
- Lucas v. Sterling Oil & Gas Co.Court of Appeals for the Sixth Circuit · 1933
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