Legal Opinion

Keefover v. Commissioner

United States Tax Court

Decided June 24, 1993No. Docket No. 22751-90Unpublished

1Opinion of the Court

WILLIAM E. KEEFOVER and MILDRED B. KEEFOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Keefover v. Commissioner

Docket No. 22751-90

United States Tax Court

T.C. Memo 1993-276; 1993 Tax Ct. Memo LEXIS 277; 65 T.C.M. (CCH) 2999;

June 24, 1993, Filed

Decision will be entered under Rule 155 and an order denying respondent's motion under section 6673 will be issued.

For petitioners: Robert L. Johnson.

For respondent: Joan Steele Dennett.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to…

2Cases cited34 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Lucas v. EarlSupreme Court of the United States · 1930
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  5. Bixby v. CommissionerUnited States Tax Court · 1972

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