Legal Opinion
Crouch v. Commissioner
United States Tax Court
Decided June 20, 1990No. Docket No. 8579-88UnpublishedCited by 1 opinion
1Opinion of the Court
HOLMES F. CROUCH AND IRMA J. CROUCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crouch v. Commissioner
Docket No. 8579-88
United States Tax Court
T.C. Memo 1990-309; 1990 Tax Ct. Memo LEXIS 327; 59 T.C.M. (CCH) 938; T.C.M. (RIA) 90309;
June 20, 1990, Filed
Decision will be entered under Rule 155.
Alexander F. Eagle III, for the petitioners.
Steven J. Sibley, for the responden
SCOTT, Judge.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent, in his notices of deficiency, determined deficiencies in petitioners' Federal income taxes and additions to tax for the following years and in…
2Cases cited27 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Recklitis v. CommissionerUnited States Tax Court · 1988
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crouch v. CommissionerUnited States Tax Court · 1990