Legal Opinion
Roberts v. Commissioner
United States Tax Court
Decided March 23, 1993No. Docket Nos. 24257-90, 24258-90, 24259-90UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN W. AND CHERYL W. ROBERTS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roberts v. Commissioner
Docket Nos. 24257-90, 24258-90, 24259-90
United States Tax Court
T.C. Memo 1993-98; 1993 Tax Ct. Memo LEXIS 99; 65 T.C.M. (CCH) 2121; T.C.M. (RIA) 93098;
March 23, 1993, Filed
For petitioner: Michael D. Bolen.
For respondent: Lourdes M. DeSantis.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:
John W. Roberts and Cheryl W. Roberts - Docket No. 24257-90
Year
Additio…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- James v. United StatesSupreme Court of the United States · 1961
- Rowlee v. CommissionerUnited States Tax Court · 1983
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999