Legal Opinion

Bramblett v. Commissioner

United States Tax Court

Decided June 14, 1990No. Docket No. 728-89Unpublished

1Opinion of the Court

RICHARD H. AND PATSY J. BRAMBLETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bramblett v. Commissioner

Docket No. 728-89

United States Tax Court

T.C. Memo 1990-296; 1990 Tax Ct. Memo LEXIS 314; 59 T.C.M. (CCH) 876; T.C.M. (RIA) 90296;

June 14, 1990, Filed

Decision will be entered under Rule 155.

C. F. Allison, Jr., Brenda K. Leighton, and H. Campbell Zachary, for the petitioners.

Richard D. Ames, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

Additions to…

2Cases cited15 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  3. Malat v. RiddellSupreme Court of the United States · 1966
  4. Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
  5. United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969

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