Legal Opinion
Hilton v. Commissioner
United States Tax Court
Decided January 8, 1990No. Docket No. 8104-89Unpublished
1Opinion of the Court
GREGORY K. and COLLEEN HILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hilton v. Commissioner
Docket No. 8104-89
United States Tax Court
T.C. Memo 1990-11; 1990 Tax Ct. Memo LEXIS 11; 58 T.C.M. (CCH) 1143; T.C.M. (RIA) 90011;
January 8, 1990
William H. Adams and Rand M. Elison, for the petitioners.
James B. Ausenbaugh, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in the Federal income tax liability of petitioners as follows:
Year
Deficiency
1983
$ 1,118.40
1984
916.22
The primary issue for decision is whether certain…
2Cases cited3 opinions
- Hornung v. CommissionerUnited States Tax Court · 1967
- McCoy v. CommissionerUnited States Tax Court · 1962
- Elvia R. McCann and Mrs. Leone A. McCann v. The United States, Ms. Vertie M. Graves v. The United StatesCourt of Appeals for the Federal Circuit · 1983