Legal Opinion
Brand v. Commissioner
United States Tax Court
Decided May 3, 1988No. Docket Nos. 4192-85; 10859-85; 15725-85; 18348-85; 45848-85UnpublishedCited by 1 opinion
1Opinion of the Court
STEVEN R. BRAND AND LORINE E. BRAND, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brand v. Commissioner
Docket Nos. 4192-85; 10859-85; 15725-85; 18348-85; 45848-85.
United States Tax Court
T.C. Memo 1988-194; 1988 Tax Ct. Memo LEXIS 219; 55 T.C.M. (CCH) 761; T.C.M. (RIA) 88194;
May 3, 1988; As amended August 18, 1988
Warren Nemiroff, for the petitioners.
William H. Quealy, Jr., and Joan E. Steele, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:
Addi…
2Cases cited24 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Jasionowski v. CommissionerUnited States Tax Court · 1976
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John B. Gainer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990