Legal Opinion
COBORN v. COMMISSIONER
United States Tax Court
Decided October 19, 1998No. Tax Ct. Dkt. No. 16842-94Unpublished
1Opinion of the Court
ROBERT C. COBORN, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
COBORN v. COMMISSIONER
Tax Ct. Dkt. No. 16842-94
United States Tax Court
T.C. Memo 1998-377; 1998 Tax Ct. Memo LEXIS 380; 76 T.C.M. (CCH) 705; T.C.M. (RIA) 98377;
October 19, 1998, Filed
Decision will be entered for respondent.
David L. Zoss, for respondent.
Mark A. Pridgeon, for petitioner.
SWIFT, JUDGE.
SWIFT
MEMORANDUM OPINION
SWIFT, JUDGE: Respondent determined deficiencies of $ 249,919, $ 96,478, $ 5,627, and $ 16,300, respectively, in petitioner's Federal income taxes for 1988, 1989, 1990, and 1991.
The issue for…
2Cases cited5 opinions
- Riss v. CommissionerUnited States Tax Court · 1971
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- American Offshore, Inc. v. CommissionerUnited States Tax Court · 1991
- Intergraph Corp. v. CommissionerUnited States Tax Court · 1996