Legal Opinion

Hughes v. Commissioner

United States Tax Court

Decided March 30, 1994No. Docket Nos. 9721-89, 16479-89UnpublishedCited by 4 opinions

1Opinion of the Court

BRYAN W. HUGHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BRYAN WILLIAM HUGHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hughes v. Commissioner

Docket Nos. 9721-89, 16479-89

United States Tax Court

T.C. Memo 1994-139; 1994 Tax Ct. Memo LEXIS 123; 67 T.C.M. (CCH) 2561;

March 30, 1994, Filed

Decisions will be entered under Rule 155.

For petitioner: Steven R. Mitchell and Neil Olsen.

For respondent: Ann M. Murphy and Patricia A. Golembiewski.

DAWSON, PANUTHOS

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: These consolidated cases were assigned to Chief…

2Cases cited42 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Freytag v. CommissionerSupreme Court of the United States · 1991
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Rowlee v. CommissionerUnited States Tax Court · 1983
  5. Bob Jones University v. SimonSupreme Court of the United States · 1974

37 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Cooley v. Comm'rUnited States Tax Court · 2004
  2. Faith Missionary Baptist Church v. Internal Revenue Service (In Re Faith Missionary Baptist Church)United States Bankruptcy Court, E.D. Texas · 1994
  3. Good v. Comm'rUnited States Tax Court · 2012
  4. George J. Smith & Sheila Ann Smith v. CommissionerUnited States Tax Court · 2019

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