Legal Opinion
Knowles v. Commissioner
United States Tax Court
Decided February 12, 1991No. Docket No. 29751-85Unpublished
1Opinion of the Court
GORHAM B. KNOWLES AND DIANA D. KNOWLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Knowles v. Commissioner
Docket No. 29751-85
United States Tax Court
T.C. Memo 1991-57; 1991 Tax Ct. Memo LEXIS 72; 61 T.C.M. (CCH) 1886; T.C.M. (RIA) 91057;
February 12, 1991, Filed
Decision will be entered under Rule 155.
Peter S. Buchanan and Anne E. Thorkelson, counsel for the petitioners.
Rebecca T. Hill, counsel for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioners' Federal income tax for 1981 and 1982 in the respective…
2Cases cited16 opinions
- Luman v. CommissionerUnited States Tax Court · 1982
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Monteleone v. CommissionerUnited States Tax Court · 1960
- People v. FujitaCalifornia Court of Appeal · 1974
- Joseph J. Tallal, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
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