Legal Opinion
Christian v. Commissioner
United States Tax Court
Decided January 11, 1995No. Docket No. 25177-92UnpublishedCited by 5 opinions
1Opinion of the Court
ROSS W. CHRISTIAN AND BARBARA CHRISTIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Christian v. Commissioner
Docket No. 25177-92
United States Tax Court
T.C. Memo 1995-12; 1995 Tax Ct. Memo LEXIS 12; 69 T.C.M. (CCH) 1646;
January 11, 1995, Filed
Decision will be entered for respondent.
For petitioner: Richard H. Tye.
For respondent: Brently W. Free.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1988
$ 11,041
1989
5,506
Petitioners have made some concessions. The only issue…
2Cases cited8 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Frank v. CommissionerUnited States Tax Court · 1953
- Polachek v. CommissionerUnited States Tax Court · 1954
- Dean v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Chen v. Comm'rUnited States Tax Court · 2014
- Barry G. Conner & Bridget H. Conner v. CommissionerUnited States Tax Court · 2018
- Carrick v. Comm'rUnited States Tax Court · 2017
- Denise Celeste McMillan v. CommissionerUnited States Tax Court · 2019
- Homayoun Samadi & Sarabano Samadi v. CommissionerUnited States Tax Court · 2018