Legal Opinion
Browning v. Commissioner
United States Tax Court
Decided July 6, 1988No. Docket No. 33687-84UnpublishedCited by 2 opinions
1Opinion of the Court
LOUIS A. AND MERRIDAWN BROWNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Browning v. Commissioner
Docket No. 33687-84.
United States Tax Court
T.C. Memo 1988-293; 1988 Tax Ct. Memo LEXIS 321; 55 T.C.M. (CCH) 1232; T.C.M. (RIA) 88293;
July 6, 1988.
Burgess L. Doan and Marvin L. Martin, for the petitioners.
Ronald T. Jordan, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes of $ 4,125 and $ 4,252 in taxable years ending December 31, 1980 and December 31, 1981, respectively.
The…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Tokarski v. CommissionerUnited States Tax Court · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Richard L. Simon and Fiona Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Richard L. Simon and Fiona Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995