Legal Opinion
Jennings v. Commissioner
United States Tax Court
Decided November 8, 1988No. Docket No. 41540-85Unpublished
1Opinion of the Court
RAYMOND DEAN JENNINGS AND ROMONA FAYE JENNINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jennings v. Commissioner
Docket No. 41540-85
United States Tax Court
T.C. Memo 1988-521; 1988 Tax Ct. Memo LEXIS 553; 56 T.C.M. (CCH) 595; T.C.M. (RIA) 88521;
November 8, 1988
Barry L. Gutterman and Douglas W. McDermott, for the petitioners.
William Sabin and Kathryn E. Rooklidge, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: In his notice of deficiency, respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additio…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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