Legal Opinion
Cobb v. Commissioner
United States Tax Court
Decided August 8, 1991No. Docket No. 19224-87UnpublishedCited by 7 opinions
1Opinion of the Court
JOE S. COBB AND JOYCE H. COBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cobb v. Commissioner
Docket No. 19224-87
United States Tax Court
T.C. Memo 1991-376; 1991 Tax Ct. Memo LEXIS 420; 62 T.C.M. (CCH) 408; T.C.M. (RIA) 91376;
August 8, 1991, Filed
Decision will be entered under Rule 155.
Thomas H. McPeters, for the petitioners.
Thomas J. Travers and James G. LeBloch, for the respondent.
KORNER, Judge.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to petitioners' Federal income tax:
1Additions to Tax -- Section
Year
Deficie…
2Cases cited11 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Seligman v. CommissionerUnited States Tax Court · 1985
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Schoneberger v. CommissionerUnited States Tax Court · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Acone v. Comm'rUnited States Tax Court · 2017
- William Rogers v. Commissioner, IRSCourt of Appeals for the D.C. Circuit · 2015
- Hudson v. Comm'rUnited States Tax Court · 2017
- Andrew Rush Wentworth v. CommissionerUnited States Tax Court · 2018
- Jesse A. Linde & Dawn Linde v. CommissionerUnited States Tax Court · 2017
2 more not listed; retrieve them via the Exa API.