Legal Opinion
Register v. Commissioner
United States Tax Court
Decided November 5, 1990No. Docket Nos. 5251-90, 5252-90Unpublished
1Opinion of the Court
BUREN S. REGISTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Register v. Commissioner
Docket Nos. 5251-90, 5252-90
United States Tax Court
T.C. Memo 1990-576; 1990 Tax Ct. Memo LEXIS 647; 60 T.C.M. (CCH) 1200; T.C.M. (RIA) 90576;
November 5, 1990, Filed
An appropriate order will be issued denying petitioner's motion.
Brian F. D. Lavelle and Paul W. Horrell, for the petitioner.
Frank McClanahan, III, for the respondent.
SWIFT, Judge.
GERBER
MEMORANDUM OPINION
On December 21, 1989, respondent mailed a notice of deficiency to petitioner, which, in part, determined that petitioner was…
2Cases cited3 opinions
- Estate of Jephson v. CommissionerUnited States Tax Court · 1983
- O.K. Armstrong and M.M. Armstrong v. The United StatesUnited States Court of Claims · 1965
- Wittenberg v. United StatesDistrict Court, D. Minnesota · 1969