Radding v. Commissioner
United States Tax Court
1Opinion of the Court
HERBERT P. AND BONNIE J. RADDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Radding v. Commissioner
Docket No. 23811-85.
United States Tax Court
T.C. Memo 1988-250; 1988 Tax Ct. Memo LEXIS 283; 55 T.C.M. (CCH) 1029; T.C.M. (RIA) 88250;
June 7, 1988.
William H. Brown, for the petitioners.
Stephen R. Asmussen, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' income taxes for 1981 and 1982 in the amounts of $ 6,507 and $ 22,608.
After concessions by respondent, the issues for decision 1 are (1) whether…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Heyn v. CommissionerUnited States Tax Court · 1966
- White v. CommissionerUnited States Tax Court · 1967
- Peterson v. CommissionerUnited States Tax Court · 1958
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