Legal Opinion
Wright v. Commissioner
United States Tax Court
Decided February 3, 1992No. Docket No. 309-89Unpublished
1Opinion of the Court
WILLIS L. WRIGHT AND AFTON W. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wright v. Commissioner
Docket No. 309-89
United States Tax Court
T.C. Memo 1992-60; 1992 Tax Ct. Memo LEXIS 65; 63 T.C.M. (CCH) 1965; T.C.M. (RIA) 92060;
February 3, 1992, Filed
Decision will be entered under Rule 155.
G. Randall Klimt and John R. Riley, for petitioners.
Thomas N. Thompson, for respondent.
SWIFT
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in and additions to tax with respect to petitioners' joint Federal income taxes for 1979 through 1983 as…
2Cases cited9 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Haag v. CommissionerUnited States Tax Court · 1987
- Heineman v. CommissionerUnited States Tax Court · 1984
- Shelby U.S. Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
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