Legal Opinion

Radnay v. Commissioner

United States Tax Court

Decided May 15, 1989No. Docket Nos. 31633-81, 30518-84Unpublished

1Opinion of the Court

JOHN P. RADNAY, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN P. RADNAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Radnay v. Commissioner

Docket Nos. 31633-81, 30518-84.

United States Tax Court

T.C. Memo 1989-237; 1989 Tax Ct. Memo LEXIS 237; 57 T.C.M. (CCH) 405; T.C.M. (RIA) 89237;

May 15, 1989.

David M. Berman, for the petitioner.

Susan Wynne, for the respondent.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined the following deficiencies and additions to tax against petitioner:

Docket No. 31633-81

John P. Radnay, Transferee…

2Cases cited59 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Commissioner v. DubersteinSupreme Court of the United States · 1960
  4. Spies v. United StatesSupreme Court of the United States · 1943
  5. Rowlee v. CommissionerUnited States Tax Court · 1983

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