Legal Opinion
Burkhart v. Commissioner
United States Tax Court
Decided August 14, 1989No. Docket No. 7434-88UnpublishedCited by 2 opinions
1Opinion of the Court
KENNETH C. BURKHART, JR. AND PRISCILLA BARCLAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burkhart v. Commissioner
Docket No. 7434-88
United States Tax Court
T.C. Memo 1989-417; 1989 Tax Ct. Memo LEXIS 415; 57 T.C.M. (CCH) 1251; T.C.M. (RIA) 89417;
August 14, 1989
Durward J. Gehring, for the petitioners.
William I. Miller, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 703 in petitioners' income tax for 1984. Due to a concession by petitioners, the sole issue for decision is whether the basement of the…
2Cases cited3 opinions
- Baie v. CommissionerUnited States Tax Court · 1980
- Gestrich v. CommissionerUnited States Tax Court · 1980
- Scott v. CommissionerUnited States Tax Court · 1985
3Cited by2 opinions
- Horton v. CommissionerUnited States Tax Court · 1997
- Bruce Martin Dinsmore v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996