Legal Opinion
Wilson v. Commissioner
United States Tax Court
Decided October 31, 1991No. Docket No. 23521-88UnpublishedCited by 2 opinions
1Opinion of the Court
EDWARD A. AND GERALDINE WILSON, ANN WILSON, JOHN WILSON, AND MICHAEL JOSEPH WILSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilson v. Commissioner
Docket No. 23521-88
United States Tax Court
T.C. Memo 1991-544; 1991 Tax Ct. Memo LEXIS 588; 62 T.C.M. (CCH) 1122; T.C.M. (RIA) 91544;
October 31, 1991, Filed
Decision will be entered under Rule 155.
Donald J. Jaret, for the petitioners.
Kenneth A. Hochman, for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Edward M. Selfe and Jane B. Selfe v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Larry Bergman Patricia Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Larry Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999