Legal Opinion
Broad v. Commissioner
United States Tax Court
Decided June 25, 1990No. Docket No. 5900-87UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLOTTE A. and JOHN E. BROAD and C & E, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Broad v. Commissioner
Docket No. 5900-87
United States Tax Court
T.C. Memo 1990-317; 1990 Tax Ct. Memo LEXIS 335; 59 T.C.M. (CCH) 997; T.C.M. (RIA) 90317;
June 25, 1990, Filed
Decision will be entered under Rule 155.
John E. Broad, pro se.
Anthony S. Gasaway, for the respondent.
JACOBS, Judge.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
By separate notices of deficiency, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Charlotte A. Broad and…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Enoch v. CommissionerUnited States Tax Court · 1972
- Luman v. CommissionerUnited States Tax Court · 1982
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Brown v. Comm'rUnited States Tax Court · 2017