Legal Opinion
Keith v. Commissioner
United States Tax Court
Decided August 17, 1989No. Docket No. 35296-85Unpublished
1Opinion of the Court
CHARLES R. KEITH, AS POSSESSOR OF CERTAIN CASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keith v. Commissioner
Docket No. 35296-85
United States Tax Court
T.C. Memo 1989-437; 1989 Tax Ct. Memo LEXIS 436; 57 T.C.M. (CCH) 1351; T.C.M. (RIA) 89437;
August 17, 1989
Evelyn E. Small, for the petitioner.
John C. McDougal, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined that petitioner, as possessor of certain cash, owed a deficiency in Federal income tax of $ 16,000 for 1984. The issues for decision are: 1) whether we have…
2Cases cited5 opinions
- Commissioner of Internal Revenue, Petitioner-Cross-Respondent v. Leon E. Hendrickson, Respondent-Cross-Petitioner, and Peoples Loan & Trust CompanyCourt of Appeals for the Seventh Circuit · 1989
- Matut v. CommissionerUnited States Tax Court · 1986
- Matut v. CommissionerUnited States Tax Court · 1987
- Albert Matut, as the Possessor of Certain Cash v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- Peoples Loan & Trust Co. v. CommissionerUnited States Tax Court · 1987