Legal Opinion
Cunningham v. Commissioner
United States Tax Court
Decided September 29, 1994No. Docket Nos. 22738-91, 12460-92UnpublishedCited by 1 opinion
1Opinion of the Court
MARK CUNNINGHAM AND LINDA CUNNINGHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cunningham v. Commissioner
Docket Nos. 22738-91, 12460-92
United States Tax Court
T.C. Memo 1994-474; 1994 Tax Ct. Memo LEXIS 482; 68 T.C.M. (CCH) 801;
September 29, 1994, Filed
Decisions will be entered for respondent.
For petitioners: Joseph B. Hurst, Jr., Walter M. Ebel III, John Ray White, and T. Wesley Holmes.
For respondent: Elizabeth S. Simmons.
BEGHE
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies of $ 11,550, $ 8,400, and $ 9,900.08 in petitioners'…
2Cases cited26 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- O'Brien v. O'BrienNew York Court of Appeals · 1985
- Commissioner v. LesterSupreme Court of the United States · 1961
- Lane v. ScarboroughSupreme Court of North Carolina · 1973
- Gould Morris Electric Co. v. Atlantic Fire Insurance Co.Supreme Court of North Carolina · 1948
21 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996