Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided July 25, 1990No. Docket No. 29685-88Unpublished
1Opinion of the Court
JAMES E. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 29685-88
United States Tax Court
T.C. Memo 1990-384; 1990 Tax Ct. Memo LEXIS 410; 60 T.C.M. (CCH) 254; T.C.M. (RIA) 90384;
July 25, 1990, Filed
Decision will be entered for the respondent.
David B. Smith and Gregory B. English, for the petitioner.
Lindsey D. Stellwagen, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM OPINION
Respondent determined deficiencies of $ 40,442.08, $ 36,470.15, and $ 152,422.06 in petitioner's Federal income taxes for 1984, 1985, and 1986, respectively. Respondent also…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Holt v. CommissionerUnited States Tax Court · 1977
- Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Herman E. And Mary E. McKinney v. United StatesCourt of Appeals for the Fifth Circuit · 1978
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