Legal Opinion

Davis v. Commissioner

United States Tax Court

Decided July 22, 1991No. Docket No. 16627-88Unpublished

1Opinion of the Court

SHIRLEY J. DAVIS, f.k.a. SHIRLEY J. LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Davis v. Commissioner

Docket No. 16627-88

United States Tax Court

T.C. Memo 1991-333; 1991 Tax Ct. Memo LEXIS 384; 62 T.C.M. (CCH) 194; T.C.M. (RIA) 91333;

July 22, 1991, Filed

Decision will be entered for the respondent.

William A. Dougherty, for the petitioner.

Terri A. Merriam and Milton B. Blouke, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in, and additions to, petitioner's individual Federal income tax as follows:

Tax Year

Addition…

2Cases cited32 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. James v. United StatesSupreme Court of the United States · 1961
  5. Rowlee v. CommissionerUnited States Tax Court · 1983

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