Legal Opinion
Herndon v. Commissioner
United States Tax Court
Decided June 9, 1986No. Docket No. 4262-80Unpublished
1Opinion of the Court
KENNETH D. HERNDON AND TONYA HERNDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Herndon v. Commissioner
Docket No. 4262-80.
United States Tax Court
T.C. Memo 1986-230; 1986 Tax Ct. Memo LEXIS 372; 51 T.C.M. (CCH) 1144; T.C.M. (RIA) 86230;
June 9, 1986.
J. R. Blumrosen, for the petitioners.
A. Shawn Noonan, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes for their taxable year 1973 in the amount of $8,322.71 and for their taxable year 1974 in the amount of $800.22. After…
2Cases cited7 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Boulez v. CommissionerUnited States Tax Court · 1981
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Bobby Warren and Modelle Warren v. United StatesCourt of Appeals for the Fifth Circuit · 1980
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