Legal Opinion
Musgrave v. Commissioner
United States Tax Court
Decided September 6, 2000No. 11209-98Unpublished
1Opinion of the Court
KENNETH L. MUSGRAVE AND ETTA D. MUSGRAVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Musgrave v. Commissioner
No. 11209-98
United States Tax Court
T.C. Memo 2000-285; 2000 Tax Ct. Memo LEXIS 334; 80 T.C.M. (CCH) 341; T.C.M. (RIA) 54037;
September 6, 2000, Filed
Decision will be entered for petitioners.
David L. Hooper, for petitioners.
George E. Gasper, for respondent.
Laro, David
LARO
MEMORANDUM OPINION
LARO, JUDGE: This case is before the Court fully stipulated. See Rule 122. 1 Respondent determined deficiencies in petitioners' 1994 and 1995 Federal income tax of $ 66,886 and $ 41,020,…
2Cases cited27 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Criswell v. European Crossroads Shopping Center, Ltd.Texas Supreme Court · 1990
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
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