Legal Opinion
Grant v. Commissioner
United States Tax Court
Decided January 24, 1995No. Docket No. 22193-93Unpublished
1Opinion of the Court
DAVID L. AND FAGALE D. GRANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grant v. Commissioner
Docket No. 22193-93
United States Tax Court
T.C. Memo 1995-29; 1995 Tax Ct. Memo LEXIS 32; 69 T.C.M. (CCH) 1716;
January 24, 1995, Filed
Decision will be entered under Rule 155.
For petitioners: William B. Sellers.
For respondent: Horace Crump.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $ 2,340 in petitioners' Federal income tax for 1990.…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Mary O'Hara Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Alsop v. CommissionerUnited States Tax Court · 1960
- Thomas W. Sowell and Lillian K. Sowell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- James J. Donohue v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1963
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