Legal Opinion
Younger v. Commissioner
United States Tax Court
Decided July 13, 1992No. Docket No. 23856-90UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM R. YOUNGER and LANA M. YOUNGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Younger v. Commissioner
Docket No. 23856-90
United States Tax Court
T.C. Memo 1992-387; 1992 Tax Ct. Memo LEXIS 413; 64 T.C.M. (CCH) 90;
July 13, 1992, Filed
Decision will be entered for petitioners.
For Petitioners: Peter J. Towle.
For Respondent: John R. Keenan.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1987 of $ 18,208. Respondent also determined that petitioners were subject to a 10-percent additional tax under…
2Cases cited11 opinions
- United States v. American College of PhysiciansSupreme Court of the United States · 1986
- Taylor v. CommissionerUnited States Tax Court · 1977
- Oliver BUCK, Plaintiff-Appellant, v. SECRETARY OF HEALTH AND HUMAN SERVICES, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1991
- Corn Belt Hatcheries, Inc. v. CommissionerUnited States Tax Court · 1969
- Roy H. Park Broadcasting, Inc. v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dzuris v. United StatesUnited States Court of Federal Claims · 1999