Legal Opinion
Fannon v. Commissioner
United States Tax Court
Decided March 30, 1989No. Docket No. 43131-86UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID L. FANNON AND ELIZABETH B. FANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fannon v. Commissioner
Docket No. 43131-86.
United States Tax Court
T.C. Memo 1989-136; 1989 Tax Ct. Memo LEXIS 136; 56 T.C.M. (CCH) 1587; T.C.M. (RIA) 89136;
March 30, 1989.
James W. Morris III and Richard C. L. Starke, for the petitioners.
William L. Ringuette, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years ending December 31, 1979, 1980 and 1981 in the amounts of $ 16,303.56, $…
2Cases cited13 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Messing v. CommissionerUnited States Tax Court · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McLennan v. United StatesUnited States Court of Claims · 1991