Legal Opinion

Crabtree v. Commissioner

United States Tax Court

Decided August 28, 1990No. Docket No. 33066-86Unpublished

1Opinion of the Court

EARL AND ROSE M. CRABTREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crabtree v. Commissioner

Docket No. 33066-86

United States Tax Court

T.C. Memo 1990-466; 1990 Tax Ct. Memo LEXIS 511; 60 T.C.M. (CCH) 626; T.C.M. (RIA) 90466;

August 28, 1990, Filed

Earl and Rose M. Crabtree, pro se.

Steven K. Dick and Craig S. Morford, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a $ 2,414 deficiency in petitioners' joint individual Federal income tax for calendar year ending December 31, 1983. The deficiency results from the inclusion of an…

2Cases cited9 opinions

  1. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  2. Naftel v. CommissionerUnited States Tax Court · 1985
  3. Weinberger v. Hynson, Westcott & Dunning, Inc.Supreme Court of the United States · 1973
  4. Jacklin v. CommissionerUnited States Tax Court · 1982
  5. Espinoza v. CommissionerUnited States Tax Court · 1982

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