Legal Opinion

LeBaron v. Commissioner

United States Tax Court

Decided November 19, 1990No. Docket No. 15252-89Unpublished

1Opinion of the Court

BETTY R. LEBARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LeBaron v. Commissioner

Docket No. 15252-89.

United States Tax Court

T.C. Memo 1990-592; 1990 Tax Ct. Memo LEXIS 669; 60 T.C.M. (CCH) 1275; T.C.M. (RIA) 90592;

November 19, 1990, Filed

Decision will be entered for the respondent as to the deficiencies and for the petitioner as to the additions to tax.

Charles R. Billings, for the petitioner.

Richard D. Ames, for the respondent.

TANNENWALD, Judge.

TANNEWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in, and additions to, petitioner's Federal income…

2Cases cited8 opinions

  1. James v. United StatesSupreme Court of the United States · 1961
  2. Tokarski v. CommissionerUnited States Tax Court · 1986
  3. Burnet v. HoustonSupreme Court of the United States · 1931
  4. Nathan Fleischer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
  5. Barbara A. Brocklesby v. United States of America, and Jeppesen and CompanyCourt of Appeals for the Ninth Circuit · 1985

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