Legal Opinion

Radding v. Commissioner

United States Tax Court

Decided June 7, 1988No. Docket No. 23811-85Unpublished

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

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
  3. Heyn v. CommissionerUnited States Tax Court · 1966
  4. White v. CommissionerUnited States Tax Court · 1967
  5. Peterson v. CommissionerUnited States Tax Court · 1958

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