Legal Opinion
Cannon v. Commissioner
United States Tax Court
Decided March 20, 1990No. Docket Nos. 9671-82; 2261-85UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLA GATES CANNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cannon v. Commissioner
Docket Nos. 9671-82; 2261-85
United States Tax Court
T.C. Memo 1990-148; 1990 Tax Ct. Memo LEXIS 172; 59 T.C.M. (CCH) 164; T.C.M. (RIA) 90148;
March 20, 1990, Decided
Towner Leeper, for the petitioner.
Ana Guerrero Cummings and John F. Eiman, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: 1 In two separate notices of deficiency, respondent determined deficiencies in petitioner's income tax for the taxable years and in the amounts shown below:
Year
Amount
1976
$ 156,531
1…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Charla Gates Cannon v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992