Legal Opinion
Moore v. Commissioner
United States Tax Court
Decided October 31, 1991No. Docket No. 18122-88UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN R. MOORE AND VIOLA K. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moore v. Commissioner
Docket No. 18122-88
United States Tax Court
T.C. Memo 1991-546; 1991 Tax Ct. Memo LEXIS 586; 62 T.C.M. (CCH) 1128; T.C.M. (RIA) 91546;
October 31, 1991, Filed
Decision will be entered under Rule 155.
John D. Moats, for the petitioners.
Robert A. Varra, for the respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies and additions to tax in petitioners' Federal gift tax as follows:
Addition to Tax
Petitioner
Taxable Year Ended
Deficiency
Sec. 6660 1
J…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cannon v. BertrandLouisiana Court of Appeal · 2008
- Kenneth John Cannon, Jr. v. Lenard BertrandLouisiana Court of Appeal · 2008