Legal Opinion
Bingo v. Commissioner
United States Tax Court
Decided June 5, 1991No. Docket No. 4442-88UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM BINGO AND CLARA BINGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bingo v. Commissioner
Docket No. 4442-88
United States Tax Court
T.C. Memo 1991-248; 1991 Tax Ct. Memo LEXIS 291; 61 T.C.M. (CCH) 2782; T.C.M. (RIA) 91248;
June 5, 1991, Filed
Decision will be entered under Rule 155.
William Bingo and Clara Bingo, pro sese.
William B. McCarthy, for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in and additions to tax with respect to petitioners' joint Federal income taxes for 1979 through 1984 as follows:
Additions to…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Beaver v. CommissionerUnited States Tax Court · 1970
- Dreicer v. CommissionerUnited States Tax Court · 1982
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cortez v. CortezNew Mexico Supreme Court · 2009