Legal Opinion
Darden v. Commissioner
United States Tax Court
Decided March 30, 1987No. Docket No. 20194-85UnpublishedCited by 2 opinions
1Opinion of the Court
LENNIE F. DARDEN and BRENDA H. DARDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Darden v. Commissioner
Docket No. 20194-85.
United States Tax Court
T.C. Memo 1987-174; 1987 Tax Ct. Memo LEXIS 170; 53 T.C.M. (CCH) 498; T.C.M. (RIA) 87174;
March 30, 1987.
Claude T. Allen, for the petitioners.
Michael Urban, for the respondent.
POWELL
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge:1 The issue in this case is whether petitioners are entitled to exclude from income a portion of their 1981 income under section 911(a). 2 The facts are as follows:
Since 1978 Lennie F.…
2Cited by2 opinions
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Hummer v. CommissionerUnited States Tax Court · 1988