Legal Opinion
McCann v. Commissioner
United States Tax Court
Decided February 14, 2003No. 370-01Unpublished
1Opinion of the Court
CHRISTOPHER J. AND VICKILYNN M. MCCANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McCann v. Commissioner
No. 370-01
United States Tax Court
T.C. Memo 2003-36; 2003 Tax Ct. Memo LEXIS 34; 85 T.C.M. (CCH) 835; T.C.M. (RIA) 55041;
February 14, 2003, Filed
Remaining $ 255,983 was interest includable in income.
A. Albert Ajubita and Wanda L. Theriot, for petitioners.
Susan S. Canavello, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined an $ 83,922 deficiency in petitioners' Federal income tax for 1994.
Petitioners received $…
2Cases cited11 opinions
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Robinson v. CommissionerUnited States Tax Court · 1994
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Butler v. Flint Goodrich Hosp. of Dillard Univ.Supreme Court of Louisiana · 1992
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
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