Legal Opinion
Lemay v. Commissioner
United States Tax Court
Decided May 19, 1987No. Docket No. 31147-85UnpublishedCited by 3 opinions
1Opinion of the Court
JOHN T. LEMAY AND YVONNE P. LEMAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lemay v. Commissioner
Docket No. 31147-85.
United States Tax Court
T.C. Memo 1987-256; 1987 Tax Ct. Memo LEXIS 255; 53 T.C.M. (CCH) 862; T.C.M. (RIA) 87256;
May 19, 1987.
C. Jerre Lloyd, for the petitioners.
Timothy W. Burgmeier, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income tax liabilities for 1981 and 1982 in the amounts of $4,161 and $17,554, respectively. Some issues have been settled, and the sole…
2Cited by3 opinions
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