Legal Opinion
Burwell v. Commissioner
United States Tax Court
Decided October 13, 1988No. Docket No. 35669-84Unpublished
1Opinion of the Court
CLIFTON J. BURWELL AND GINETTE A. BURWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burwell v. Commissioner
Docket No. 35669-84.
United States Tax Court
T.C. Memo 1988-495; 1988 Tax Ct. Memo LEXIS 523; 56 T.C.M. (CCH) 490; T.C.M. (RIA) 88495;
October 13, 1988.
Phillip K. Fife, for the petitioners.
Irene Scott Carroll, David P. Fuller, and Harry Morton Asch, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $ 18,026.90 for the taxable year 1977. After a concession by the parties, the…
2Cases cited7 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Shinefeld v. CommissionerUnited States Tax Court · 1976
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