Legal Opinion
Handke v. Commissioner
United States Tax Court
Decided May 31, 1990No. Docket No. 24380-86Unpublished
1Opinion of the Court
GERALD D. HANDKE AND SYLVIA F. HANDKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Handke v. Commissioner
Docket No. 24380-86
United States Tax Court
T.C. Memo 1990-273; 1990 Tax Ct. Memo LEXIS 291; 59 T.C.M. (CCH) 766; T.C.M. (RIA) 90273;
May 31, 1990, Filed
Decision will be entered under Rule 155.
Patrick Murray, for the petitioners.
Gail K. Gibson and Mary E. Pierce, for the respondent.
CLAPP, Judge.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
Additions to tax under section
Year
Defici…
2Cases cited5 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Arctic Ice Cream Co. v. CommissionerUnited States Tax Court · 1964
- A. G. Attebury Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Estate of McWhorter v. CommissionerUnited States Tax Court · 1978