Legal Opinion
Stone v. Commissioner
United States Tax Court
Decided September 10, 1987No. Docket No. 7690-85UnpublishedCited by 1 opinion
1Opinion of the Court
CHRISTOPHER STONE and GLORIDA STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stone v. Commissioner
Docket No. 7690-85.
United States Tax Court
T.C. Memo 1987-454; 1987 Tax Ct. Memo LEXIS 451; 54 T.C.M. (CCH) 462; T.C.M. (RIA) 87454;
September 10, 1987.
Herbert Laskin, for the petitioners.
Shelia R. Dansby, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners income tax as follows:
Year
Deficiency
1980
$ 495
1981
7,175
1982
8,101
The primary issue concerns the taxation of petitioners in connection with a trust created by petitioners…
2Cases cited17 opinions
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- In Re Ricky H.California Supreme Court · 1970
- Conforte v. CommissionerUnited States Tax Court · 1980
- In Re Marriage of O'ConnellCalifornia Court of Appeal · 1978
- Frizzell v. FrizzellCalifornia Court of Appeal · 1958
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sharon v. CommissionerUnited States Tax Court · 1989