Legal Opinion

Morris v. Commissioner

United States Tax Court

Decided June 19, 1990No. Docket No. 20318-87Unpublished

1Opinion of the Court

DONALD S. MORRIS AND JUNE E. MORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Morris v. Commissioner

Docket No. 20318-87

United States Tax Court

T.C. Memo 1990-306; 1990 Tax Ct. Memo LEXIS 324; 59 T.C.M. (CCH) 923; T.C.M. (RIA) 90306;

June 19, 1990, Filed

Decision will be entered under Rule 155.

Alvin L. Freeman, for the petitioners.

Ana G. Cummings, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a $ 288,250.93 deficiency and a $ 13,259.10 addition to tax under section 6651(a)(1) 1 against petitioners for their calendar year ending…

2Cases cited41 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Higgins v. CommissionerSupreme Court of the United States · 1941
  4. Whipple v. CommissionerSupreme Court of the United States · 1963
  5. John Kelley Co. v. CommissionerSupreme Court of the United States · 1946

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