Legal Opinion

Campbell v. Commissioner

United States Tax Court

Decided March 27, 1990No. Docket No. 22367-83UnpublishedCited by 9 opinions

1Opinion of the Court

WILLIAM G. CAMPBELL AND NORMA T. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Campbell v. Commissioner

Docket No. 22367-83

United States Tax Court

T.C. Memo 1990-162; 1990 Tax Ct. Memo LEXIS 144; 59 T.C.M. (CCH) 236; T.C.M. (RIA) 90162;

March 27, 1990

Lewis H. Mathis, James M. Saxton, and B. Gray Gibbs, for the petitioners.

Matthew A. Lykken, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1979 and 1980 in the amounts of $ 186,670 and $ 295,318,…

2Cases cited22 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. Crane v. CommissionerSupreme Court of the United States · 1947
  3. Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
  4. Parker v. CommissionerUnited States Tax Court · 1986
  5. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

17 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. William G. Campbell Norma T. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
  2. Mark IV Pictures, Inc. v. CommissionerUnited States Tax Court · 1990
  3. Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013
  4. Austin v. CommissionerUnited States Tax Court · 2013
  5. Johnston v. CommissionerUnited States Tax Court · 1995

4 more not listed; retrieve them via the Exa API.

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