Legal Opinion
McGinnis v. Commissioner
United States Tax Court
Decided February 3, 1993No. Docket Nos. 26865-90, 26866-90, 26867-90, 26868-90, 26869-90, 8614-91UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM B. & PEGGY J. MCGINNIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McGinnis v. Commissioner
Docket Nos. 26865-90, 26866-90, 26867-90, 26868-90, 26869-90, 8614-91
United States Tax Court
T.C. Memo 1993-45; 1993 Tax Ct. Memo LEXIS 36; 65 T.C.M. (CCH) 1870;
February 3, 1993, Filed
Decisions will be entered under Rule 155.
For Petitioners: James J. Sauter.
For Respondent: Merle L. Stolar and Janet J. Johnson.
HAMBLEN
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Chief Judge: Respondent determined deficiencies in and an addition to petitioners' Federal income…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Hoffman v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 2001