Legal Opinion

Bullard v. Commissioner

United States Tax Court

Decided May 18, 1989No. Docket No. 11572-88Unpublished

1Opinion of the Court

JOE ANTHONY BULLARD and ADELA MARIE SANTISTEBAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bullard v. Commissioner

Docket No. 11572-88.

United States Tax Court

T.C. Memo 1989-244; 1989 Tax Ct. Memo LEXIS 244; 57 T.C.M. (CCH) 479; T.C.M. (RIA) 89244;

May 18, 1989.

Joe Anthony Bullard, pro se.

Lisa M. Oshiro, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 1,692 and $ 1,404 in petitioners' Federal income tax for 1984 and 1985, respectively. After concessions, the sole issue for decision is whether petitioners are…

2Cases cited1 opinion

  1. Rudd v. CommissionerUnited States Tax Court · 1982

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