Legal Opinion
Lockwood v. Commissioner
United States Tax Court
Decided September 25, 1989No. Docket No. 22530-87Unpublished
1Opinion of the Court
FRANK S. LOCKWOOD AND LINDA P. LOCKWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lockwood v. Commissioner
Docket No. 22530-87
United States Tax Court
T.C. Memo 1989-519; 1989 Tax Ct. Memo LEXIS 519; 58 T.C.M. (CCH) 215; T.C.M. (RIA) 89519;
September 25, 1989
L. Guy Palmer and Donald C. Shine, for the petitioners.
Janine M. Poronsky, for the respondent.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: In a notice of deficiency dated April 9, 1987, respondent determined a deficiency in petitioners' 1982 Federal income tax and additions to tax as follows:
Additions to Tax
Deficie…
2Cases cited14 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Allen v. CommissionerUnited States Tax Court · 1979
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