Legal Opinion
Carpenter v. Commissioner
United States Tax Court
Decided June 23, 1994No. Docket No. 8221-92Unpublished
1Opinion of the Court
GEORGE D. CARPENTER AND MARY E. CARPENTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carpenter v. Commissioner
Docket No. 8221-92
United States Tax Court
T.C. Memo 1994-289; 1994 Tax Ct. Memo LEXIS 292; 67 T.C.M. (CCH) 3126;
June 23, 1994, Filed
Decision will be entered under Rule 155.
Mary E. Carpenter, pro se.
For respondent: Allan D. Hill.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' Federal income tax for 1988 and 1989 of $ 10,220 and $ 6,834, respectively. Respondent also determined additions to petitioners' 1988…
2Cases cited3 opinions
- Atlantic Coast Realty Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- W. C. & A. N. Miller Dev. Co. v. CommissionerUnited States Tax Court · 1983
- Homes by Ayres v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986