Legal Opinion
Alexander v. Commissioner
United States Tax Court
Decided January 31, 1995No. Docket No. 11611-93UnpublishedCited by 29 opinions
1Opinion of the Court
J. KENNETH ALEXANDER AND JOANNE M. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alexander v. Commissioner
Docket No. 11611-93
United States Tax Court
T.C. Memo 1995-51; 1995 Tax Ct. Memo LEXIS 44; 69 T.C.M. (CCH) 1792;
January 31, 1995, Filed
Decision will be entered for respondent.
For petitioners: Philip J. Ryan.
For respondent: Michael P. Breton.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 57,441 in petitioners' Federal income tax for the year ended December 31, 1989.
The sole issue for decision is the proper…
2Cases cited20 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- United States v. ChaseSupreme Court of the United States · 1890
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Herbert's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
15 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Speltz v. Comm'rUnited States Tax Court · 2005
- Kenseth v. CommissionerUnited States Tax Court · 2000
- Merlo v. Comm'rUnited States Tax Court · 2006
- Biehl v. Comm'rUnited States Tax Court · 2002
- Coady v. CommissionerUnited States Tax Court · 1998
24 more not listed; retrieve them via the Exa API.