Legal Opinion
Juliard v. Commissioner
United States Tax Court
Decided May 23, 1991No. Docket No. 21777-88Unpublished
1Opinion of the Court
CRISTIAN L. AND NICOLA M. JULIARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Juliard v. Commissioner
Docket No. 21777-88
United States Tax Court
T.C. Memo 1991-230; 1991 Tax Ct. Memo LEXIS 259; 61 T.C.M. (CCH) 2683; T.C.M. (RIA) 91230;
May 23, 1991, Filed
Decision will entered for the respondent without the additions to tax.
Charles B. Cocke, for the petitioners.
Susan T. Mosley and Mary Gillmarten, for the respondent.
WELLS, Judge.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiency in and additions to petitioners' Federal income tax:
Additions…
2Cases cited11 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
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