Legal Opinion
Belknap v. Commissioner
United States Tax Court
Decided May 2, 1989No. Docket Nos. 5677-87; 5710-87; 6058-87Unpublished
1Opinion of the Court
RAYMOND R. AND JANE BELKNAP, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Belknap v. Commissioner
Docket Nos. 5677-87; 5710-87; 6058-87.
United States Tax Court
T.C. Memo 1989-210; 1989 Tax Ct. Memo LEXIS 210; 57 T.C.M. (CCH) 301; T.C.M. (RIA) 89210;
May 2, 1989.
John D. Copeland and Andrea Winters, for the petitioners.
Martin Van Brauman, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Addition to Tax Under Section
Pet…
2Cases cited8 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- Merck & Co. v. SmithCourt of Appeals for the Third Circuit · 1958
3 more not listed; retrieve them via the Exa API.