Legal Opinion
Cournan v. Commissioner
United States Tax Court
Decided September 25, 1989No. Docket No. 6692-88Unpublished
1Opinion of the Court
MARTIN J. COURNAN and CAROL A. COURNAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cournan v. Commissioner
Docket No. 6692-88
United States Tax Court
T.C. Memo 1989-520; 1989 Tax Ct. Memo LEXIS 520; 58 T.C.M. (CCH) 219; T.C.M. (RIA) 89520;
September 25, 1989
Melvin Harris Pizer, for the petitioners.
Kevin Murphy, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By notice of deficiency dated January 12, 1988, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1983 in the amount of $ 5,470.25. The sole issue for…
2Cases cited6 opinions
- Morgan v. CommissionerUnited States Tax Court · 1966
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Godart v. CommissionerUnited States Tax Court · 1969
- Spiegel v. CommissionerUnited States Tax Court · 1968
- Mogab v. CommissionerUnited States Tax Court · 1978
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