Legal Opinion
Portillo v. Commissioner
United States Tax Court
Decided February 19, 1992No. Docket No. 6011-88UnpublishedCited by 17 opinions
1Opinion of the Court
RAMON & DOLORES PORTILLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Portillo v. Commissioner
Docket No. 6011-88
United States Tax Court
T.C. Memo 1992-99; 1992 Tax Ct. Memo LEXIS 98; 63 T.C.M. (CCH) 2115; T.C.M. (RIA) 92099;
February 19, 1992, Filed
David P. Leeper, for petitioners.
William R. Leighton and Lewis J. Hubbard, for respondent.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: On February 13, 1990, this Court issued its opinion in Portillo v. Commissioner, T.C. Memo. 1990-68, 1 in which we held that: (1) Petitioner Ramon Portillo (petitioner) in 1984 received unreported income from…
2Cases cited9 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Powers v. CommissionerUnited States Tax Court · 1993
- Spurlock v. Comm'rUnited States Tax Court · 2003
- Tanner v. Comm'rUnited States Tax Court · 2001
- Nalle v. CommissionerUnited States Tax Court · 1994
- Corkrey v. CommissionerUnited States Tax Court · 2000
12 more not listed; retrieve them via the Exa API.