Legal Opinion

Henninger v. Commissioner

United States Tax Court

Decided November 26, 1991No. Docket Nos. 20569-87, 20570-87, 20574-87, 1645-88, 1647-88, 1648-88, 14941-88, 17723-88Unpublished

1Opinion of the Court

DAVID L. AND JOYCE S. HENNINGER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Henninger v. Commissioner

Docket Nos. 20569-87, 20570-87, 20574-87, 1645-88, 1647-88, 1648-88, 14941-88, 17723-88

United States Tax Court

T.C. Memo 1991-574; 1991 Tax Ct. Memo LEXIS 622; 62 T.C.M. (CCH) 1283; T.C.M. (RIA) 91574;

November 26, 1991, Filed

Decisions will be entered under Rule 155.

Jack Elon Hildreth, Jr., for the petitioners.

Thomas J. Travers, for the respondent.

GERBER, Judge.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined that petitioners in these consolidated…

2Cases cited33 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Bixby v. CommissionerUnited States Tax Court · 1972
  4. Burnet v. HoustonSupreme Court of the United States · 1931
  5. Enoch v. CommissionerUnited States Tax Court · 1972

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