Legal Opinion
Decker v. Commissioner
United States Tax Court
Decided August 10, 1987No. Docket Nos. 5229-84; 5230-84; 5231-84UnpublishedCited by 4 opinions
1Opinion of the Court
CHARLES W. AND SUSAN C. DECKER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Decker v. Commissioner
Docket Nos. 5229-84; 5230-84; 5231-84.
United States Tax Court
T.C. Memo 1987-388; 1987 Tax Ct. Memo LEXIS 385; 54 T.C.M. (CCH) 73; T.C.M. (RIA) 87388;
August 10, 1987.
Patrick B. Mathis, for the petitioners.
Michael W. Bitner, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Petitioners
1979
1980
Charles W. and Susan C. Decker
$ 6,845.25
$ 8,339.81
Robert B. and Sally A.…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
20 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Jackson v. CommissionerUnited States Tax Court · 1997
- Jackson v. CommissionerUnited States Tax Court · 1997
- Peoples Bancorporation v. CommissionerUnited States Tax Court · 1992
- William R. and Muriel G. Jackson v. CommissionerUnited States Tax Court · 1997