Legal Opinion
Collins v. Commissioner
United States Tax Court
Decided May 21, 1987No. Docket Nos. 24345-83, 26919-83UnpublishedCited by 1 opinion
1Opinion of the Court
TIMOTHY AND KATHLEEN COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TIMOTHY COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Collins v. Commissioner
Docket Nos. 24345-83, 26919-83.
United States Tax Court
T.C. Memo 1987-259; 1987 Tax Ct. Memo LEXIS 259; 53 T.C.M. (CCH) 873; T.C.M. (RIA) 87259;
May 21, 1987.
Gloria M. Petroni, for the petitioners.
Linda J. Wise, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Addition to Tax
Petit…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Golanty v. CommissionerUnited States Tax Court · 1979
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Clyde Brown, Jr. v. United StatesCourt of Appeals for the Sixth Circuit · 1989