Legal Opinion
Hayes v. Commissioner
United States Tax Court
Decided April 4, 1995No. Docket Nos. 14717-93, 14953-93UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN H. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN H. AND BONNIE D. HAYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hayes v. Commissioner
Docket Nos. 14717-93, 14953-93
United States Tax Court
T.C. Memo 1995-151; 1995 Tax Ct. Memo LEXIS 138; 69 T.C.M. (CCH) 2323;
April 4, 1995, Filed
Decisions will be entered under Rule 155.
For petitioners: David L. Watson.
For respondent: Elizabeth P. Flores.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year
Deficiency
Docket…
2Cases cited9 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Abramson v. CommissionerUnited States Tax Court · 1986
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Follender v. CommissionerUnited States Tax Court · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Bradley v. CommissionerUnited States Tax Court · 1997