Legal Opinion
Russell v. Commissioner
United States Tax Court
Decided May 1, 1989No. Docket No. 11023-85UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD R. RUSSELL and WARENA W. RUSSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Russell v. Commissioner
Docket No. 11023-85.
United States Tax Court
T.C. Memo 1989-207; 1989 Tax Ct. Memo LEXIS 207; 57 T.C.M. (CCH) 292; T.C.M. (RIA) 89207;
May 1, 1989; As corrected May 1, 1989
Mark Townsend, for the petitioners.
Monica Melgarejo, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By statutory notice dated January 30, 1985, respondent determined deficiencies in petitioners' Federal income taxes for taxable years 1977, 1978, and 1979 in the amounts of $…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Aleamoni v. Comm'rUnited States Tax Court · 2016