Legal Opinion
Cook v. Commissioner
United States Tax Court
Decided December 2, 1991No. Docket No. 27296-89UnpublishedCited by 1 opinion
1Opinion of the Court
EARL N. AND CAROLYN D. COOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cook v. Commissioner
Docket No. 27296-89
United States Tax Court
T.C. Memo 1991-590; 1991 Tax Ct. Memo LEXIS 640; 62 T.C.M. (CCH) 1339; T.C.M. (RIA) 91590;
December 2, 1991, Filed
Decision will be entered for the respondent.
Patrick T. McKenna, for the petitioners.
Anna Evashko, for the respondent.
HAMBLEN, Judge.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in Earl N. and Carolyn D. Cook's (petitioners) Federal income tax and additions to tax as follows:
Additions to Tax,…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994