Legal Opinion
Harbour v. Commissioner
United States Tax Court
Decided October 28, 1991No. Docket No. 22679-90UnpublishedCited by 3 opinions
1Opinion of the Court
RANDY G. HARBOUR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harbour v. Commissioner
Docket No. 22679-901
United States Tax Court
T.C. Memo 1991-532; 1991 Tax Ct. Memo LEXIS 581; 62 T.C.M. (CCH) 1083; T.C.M. (RIA) 91532;
October 28, 1991, Filed
Decision will be entered for the respondent, except as to additions to tax for 1983 under sections 6651(a)(1), 6653(a)(1) and 6653(a)(2).
Joyce Rebhun, for the petitioner.
Steven Roth, for the respondent.
NAMEROFF, Special Trial Judge.
NAMEROFF
MEMORANDUM FINDINGS OF FACT AND OPINION
This case was heard pursuant to the provisions of section…
2Cases cited5 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Fischer v. CommissionerUnited States Tax Court · 1968
- Emmons v. CommissionerUnited States Tax Court · 1989
- Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
3Cited by3 opinions
- Skye Bassett v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Stine v. United StatesUnited States Court of Federal Claims · 2012
- Skye Bassett v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995