Legal Opinion
Allen v. Commissioner
United States Tax Court
Decided December 27, 1990No. Docket No. 5569-89Unpublished
1Opinion of the Court
CLAUDE T. ALLEN AND WILMA R. ALLEN, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket No. 5569-89
United States Tax Court
T.C. Memo 1990-651; 1990 Tax Ct. Memo LEXIS 726; 60 T.C.M. (CCH) 1511; T.C.M. (RIA) 90651;
December 27, 1990, Filed
Decision will be entered under Rule 155.
Claude T. Allen, for the petitioners.
Richard T. Cummings, for the respondent.
SCOTT Judge.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in petitioners' income tax for the calendar year 1985 in the amount of $ 4,505.79 and additions to tax under section…
2Cases cited8 opinions
- Cowden v. BellTexas Supreme Court · 1957
- Bauer Bros. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Bonaire Development Co. v. CommissionerUnited States Tax Court · 1981
- Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Bassett v. CommissionerUnited States Tax Court · 1956
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