Legal Opinion

Bruhns v. Commissioner

United States Tax Court

Decided March 4, 1991No. Docket No. 2936-89Unpublished

1Opinion of the Court

RUDOLPH BRUHNS & AFSA B. MEREDITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bruhns v. Commissioner

Docket No. 2936-89

United States Tax Court

T.C. Memo 1991-88; 1991 Tax Ct. Memo LEXIS 107; 61 T.C.M. (CCH) 2032; T.C.M. (RIA) 91088;

March 4, 1991, Filed

Decision will be entered under Rule 155.

Joseph Onwuteaka, for the petitioners.

David E. Whitcomb, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency of $ 30,590.46 for taxable year 1983. After concessions, the only issue for decision is whether petitioners may deduct any…

2Cases cited8 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Helvering v. OwensSupreme Court of the United States · 1939
  4. Millsap v. CommissionerUnited States Tax Court · 1966
  5. I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968

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