Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided June 28, 1989No. Docket Nos. 36158-87; 402-88UnpublishedCited by 2 opinions
1Opinion of the Court
E. NEWBOLD SMITH AND MARGARET DUPONT SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket Nos. 36158-87; 402-88
United States Tax Court
T.C. Memo 1989-318; 1989 Tax Ct. Memo LEXIS 318; 57 T.C.M. (CCH) 826; T.C.M. (RIA) 89318;
June 28, 1989
William A. Kelley, Jr., for the petitioners.
Kenneth J. Rubin and Joellyn R. Cattell, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: In his notices of deficiency, respondent determined the following income tax deficiencies and addition to tax for petitioners:
Docket No. 36158-87
Addition to…
2Cases cited5 opinions
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Browne v. CommissionerUnited States Tax Court · 1980
- Xerox Corp. v. United StatesUnited States Court of Claims · 1981
3Cited by2 opinions
- Musco Sports Lighting, Inc. v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
- Musco Sports Lighting, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991