Legal Opinion
Purdey v. Commissioner
United States Tax Court
Decided December 14, 1989No. Docket No. 48211-86UnpublishedCited by 5 opinions
1Opinion of the Court
WILLIAM A. PURDEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Purdey v. Commissioner
Docket No. 48211-86
United States Tax Court
T.C. Memo 1989-657; 1989 Tax Ct. Memo LEXIS 654; 58 T.C.M. (CCH) 947; T.C.M. (RIA) 89657;
December 14, 1989; As corrected December 21, 1989
Thomas E. Tyre, for the petitioner.
Gerald R. Eure/Leslie J. Spiegel, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in petitioner's Federal income tax of $ 102,200 and $ 98,128 for 1982 and 1983, respectively. After concessions, the issue presented is…
2Cases cited5 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Abramson v. CommissionerUnited States Tax Court · 1986
- Babbitt v. CommissionerUnited States Tax Court · 1955
- Boddy v. CommissionerUnited States Tax Court · 1984
3Cited by5 opinions
- DiDonato v. Comm'rUnited States Tax Court · 2013
- Losantiville Country Club v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2018
- Purdey v. United StatesUnited States Court of Federal Claims · 1997
- Abbene v. CommissionerUnited States Tax Court · 1998
- Freed v. Comm'rUnited States Tax Court · 2004