Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided June 13, 1994No. Docket No. 9762-92UnpublishedCited by 3 opinions
1Opinion of the Court
ROBERT L. AND DEBORAH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 9762-92
United States Tax Court
T.C. Memo 1994-270; 1994 Tax Ct. Memo LEXIS 269; 67 T.C.M. (CCH) 3086;
June 13, 1994, Filed
For petitioners: Kirk A. McCarville.
For respondent: Andrew J. Gottlieb.
JACOBS
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a deficiency in petitioners' 1988 Federal income tax in the amount of $ 109,315 and an addition to tax pursuant to section 6651(a) in the amount of $ 4,895.
After concessions by petitioners, the issues…
2Cases cited7 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Kent A. Adamson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Abramo v. CommissionerUnited States Tax Court · 1982
- Estate of Wood v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- David W. Trout v. CommissionerUnited States Tax Court · 2008
- Estate of Harden v. CommissionerUnited States Tax Court · 1996
- Trout v. Comm'rUnited States Tax Court · 2008