Legal Opinion
Jacobson v. Commissioner
United States Tax Court
Decided November 6, 1989No. Docket Nos. 23446-83, 23447-83, 23448-83, 23449-83, 23450-83, 37688-85Unpublished
1Opinion of the Court
FRED JACOBSON AND DOROTHY G. JACOBSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobson v. Commissioner
Docket Nos. 23446-83, 23447-83, 23448-83, 23449-83, 23450-83, 37688-85
United States Tax Court
T.C. Memo 1989-606; 1989 Tax Ct. Memo LEXIS 606; 58 T.C.M. (CCH) 645; T.C.M. (RIA) 89606;
November 6, 1989
Allen J. Gordon, for the petitioners.
Richard F. Stein, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined the following deficiencies and additions to petitioners' Federal income taxes:
Petitioners
Year
Deficiency
Additions…
2Cases cited9 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
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