Legal Opinion
Engel v. Commissioner
United States Tax Court
Decided August 18, 1993No. Docket No. 27673-89Unpublished
1Opinion of the Court
GEORGE H. ENGEL and ASANEE L. ENGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Engel v. Commissioner
Docket No. 27673-89
United States Tax Court
T.C. Memo 1993-362; 1993 Tax Ct. Memo LEXIS 378; 66 T.C.M. (CCH) 378;
August 18, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Jeffrey Cole.
For respondent: James R. McCann, Patrick T. Sheehan, and Jonathan P. Decator.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: By statutory notice of deficiency, dated August 29, 1989, respondent determined a deficiency in petitioners' Federal income tax for the…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
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