Legal Opinion

Kantor v. Commissioner

United States Tax Court

Decided July 24, 1990No. Docket Nos. 30593-85, 16835-86Unpublished

1Opinion of the Court

ROBERT E. AND SHARON D. KANTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kantor v. Commissioner

Docket Nos. 30593-85, 16835-86

United States Tax Court

T.C. Memo 1990-380; 1990 Tax Ct. Memo LEXIS 398; 60 T.C.M. (CCH) 225; T.C.M. (RIA) 90380;

July 24, 1990, Filed

Decisions will be entered under Rule 155.

David L. Gibson, for the petitioners.

Andrew D. Weiss, for the respondent.

JACOBS, Judge.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

Additions to Tax

Year

Def…

2Cases cited12 opinions

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. Bixby v. CommissionerUnited States Tax Court · 1972
  3. Enoch v. CommissionerUnited States Tax Court · 1972
  4. Snow v. CommissionerSupreme Court of the United States · 1974
  5. Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987

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