Legal Opinion
Phillips v. Commissioner
United States Tax Court
Decided March 24, 1992No. Docket Nos. 20452-87, 20453-87, 20459-87, 20460-87, 20461-87, 20520-87, 15261-88Unpublished
1Opinion of the Court
WALTER I. AND PATRICIA A. PHILLIPS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phillips v. Commissioner
Docket Nos. 20452-87, 20453-87, 20459-87, 20460-87, 20461-87, 20520-87, 15261-88
United States Tax Court
T.C. Memo 1992-175; 1992 Tax Ct. Memo LEXIS 186; 63 T.C.M. (CCH) 2517;
March 24, 1992, Filed
Decision will be entered under Rule 155.
John L. Brennan and Patrick J. Regan, for petitioners.
C. Glenn McLaughlin and David L. Jordan, for respondent.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following deficiencies in…
2Cases cited7 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Bloomberg v. CommissionerUnited States Tax Court · 1980
- Albert E. Schumacher and Eunice A. Schumacher v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1991
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