Legal Opinion
Andrews v. Commissioner
United States Tax Court
Decided July 25, 1990No. Docket No. 15853-88UnpublishedCited by 1 opinion
1Opinion of the Court
EDWARD W. AND LEONA J. ANDREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Andrews v. Commissioner
Docket No. 15853-88
United States Tax Court
T.C. Memo 1990-391; 1990 Tax Ct. Memo LEXIS 404; 60 T.C.M. (CCH) 277; T.C.M. (RIA) 90391;
July 25, 1990, Filed
Decision will be entered under Rule 155.
Raymond A. Snow, for the petitioners.
Paul Colleran, for the respondent.
JACOBS, Judge.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in petitioners' 1984 income tax in the amount of $ 10,915.69.
The issues for decision are:(1) Whether respondent erred in…
2Cases cited16 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Hynes v. CommissionerUnited States Tax Court · 1980
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Edward W. And Leona J. Andrews v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1991