Legal Opinion
Mitchell v. Commissioner
United States Tax Court
Decided December 6, 1990No. Docket No. 31051-87UnpublishedCited by 2 opinions
1Opinion of the Court
HARRY H. MITCHELL AND JUNE H. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mitchell v. Commissioner
Docket No. 31051-87
United States Tax Court
T.C. Memo 1990-617; 1990 Tax Ct. Memo LEXIS 692; 60 T.C.M. (CCH) 1368; T.C.M. (RIA) 90617;
December 6, 1990, Filed
Decision will be entered under Rule 155.
Bruce I. Hochman, Jerome A. Busch and Harry H. Mitchell, for the petitioners.
Charles O. Cobb and Richard Stack, for the respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in petitioners' Federal income tax:
Addition…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Primuth v. CommissionerUnited States Tax Court · 1970
- Metzger v. CommissionerUnited States Tax Court · 1987
- Seay v. CommissionerUnited States Tax Court · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Peacock v. Micro Electronics, Inc.Ohio Court of Appeals · 1992