Legal Opinion
Hammer v. Commissioner
United States Tax Court
Decided July 31, 1989No. Docket No. 32436-87UnpublishedCited by 3 opinions
1Opinion of the Court
LELAND C. HAMMER AND DOUGLAS R. AND JOANN L. HAMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hammer v. Commissioner
Docket No. 32436-87
United States Tax Court
T.C. Memo 1989-396; 1989 Tax Ct. Memo LEXIS 394; 57 T.C.M. (CCH) 1144; T.C.M. (RIA) 89396;
July 31, 1989
Timothy Horne, David W. Zoll, for the petitioners.
Karen J. Goheen, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: By separate statutory notices dated June 26, 1987 respondent determined deficiencies in, and additions to, petitioners' Federal income tax as follows:
Additions to Tax,…
2Cases cited4 opinions
- Truesdell v. Comm'rUnited States Tax Court · 1987
- F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Rosencrans v. CommissionerUnited States Tax Court · 1954
3Cited by3 opinions
- HAN v. COMMISSIONERUnited States Tax Court · 2002
- Estate of Hammer v. CommissionerUnited States Tax Court · 1990
- St. Augustine Trawlers v. CommissionerUnited States Tax Court · 1992