Legal Opinion
Bowman v. Commissioner
United States Tax Court
Decided October 27, 1987No. Docket No. 3493-84UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT F. BOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowman v. Commissioner
Docket No. 3493-84.
United States Tax Court
T.C. Memo 1987-545; 1987 Tax Ct. Memo LEXIS 537; 54 T.C.M. (CCH) 975; T.C.M. (RIA) 87545;
October 27, 1987.
John E. Crooks, for the petitioner (at trial only).
John O. Kent, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies of $ 27,476 and $ 22,006 in petitioner's Federal income taxes for 1979 and 1980 and additions to tax under section 6653(a)1 of $ 1,374 and $ 1,100, respectively.
In an amendment…
2Cases cited11 opinions
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Patin v. CommissionerUnited States Tax Court · 1987
- United States v. H. David Miller, United States of America v. Continental Fuel Co., Inc., United States of America v. Don A. BliesnerCourt of Appeals for the Ninth Circuit · 1985
- Paddack v. Dave Christensen, Inc.Court of Appeals for the Ninth Circuit · 1984
- Jerome D. And Bernetta O. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Foerstel v. CommissionerUnited States Tax Court · 1987
- Jackson v. CommissionerUnited States Tax Court · 1991