Legal Opinion
Heaton v. Commissioner
United States Tax Court
Decided August 28, 1989No. Docket No. 11901-86Unpublished
1Opinion of the Court
GEORGE W. HEATON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heaton v. Commissioner
Docket No. 11901-86
United States Tax Court
T.C. Memo 1989-459; 1989 Tax Ct. Memo LEXIS 459; 57 T.C.M. (CCH) 1412; T.C.M. (RIA) 89459;
August 28, 1989
Robert O. Rogers, Jerald David August, David E. Bowers, and W. Glenn Dempsey, for the petitioner.
Claudine Ryce and W. Robert Abramitis, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax for the years and in amounts as follows:
Additions…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. BollingerSupreme Court of the United States · 1988
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- George v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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