Legal Opinion
Parker v. Commissioner
United States Tax Court
Decided October 30, 1985No. Docket No. 24368-81UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES J. PARKER AND ROSEMARIE PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parker v. Commissioner
Docket No. 24368-81.
United States Tax Court
T.C. Memo 1985-545; 1985 Tax Ct. Memo LEXIS 85; 50 T.C.M. (CCH) 1349; T.C.M. (RIA) 85545;
October 30, 1985.
Charles W. Johnson, for the petitioners.
Ronald D. Dalrymple, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in income tax due from petitioners for the years 1977 and 1978 in the respective amounts of $60,557 and $21,505. The only issue is whether the net profits…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rousku v. CommissionerUnited States Tax Court · 1971
- Moore v. CommissionerUnited States Tax Court · 1979
- Bruno v. CommissionerUnited States Tax Court · 1978
- Fairfax Mut. Wood Products Co. v. CommissionerUnited States Tax Court · 1945
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James J. Parker and Rosemarie Parker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987