Legal Opinion
Larson v. Commissioner
United States Tax Court
Decided August 17, 1988No. Docket No. 43899-86UnpublishedCited by 4 opinions
1Opinion of the Court
THOMAS E. LARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Larson v. Commissioner
Docket No. 43899-86.
United States Tax Court
T.C. Memo 1988-387; 1988 Tax Ct. Memo LEXIS 418; 55 T.C.M. (CCH) 1637; T.C.M. (RIA) 88387;
August 17, 1988.
Thomas E. Larson, pro se.
Moira L. Sullivan, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 22,662 in petitioner's 1979 Federal income tax. After concessions by petitioner, the issue for decision is whether petitioner must recognize ordinary income during 1979 on the exchange of $…
2Cases cited5 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Hensel Phelps Constr. Co. v. CommissionerUnited States Tax Court · 1980
- Hensel Phelps Construction Company, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Tenth Circuit · 1983
- O'Nan v. CommissionerUnited States Tax Court · 1967
- Leonard A. Farris and Katherine Farris v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
3Cited by4 opinions
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- Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. CommissionerUnited States Tax Court · 2013
- Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013