Legal Opinion
Arens v. Commissioner
United States Tax Court
Decided May 17, 1990No. Docket No. 20195-88Unpublished
1Opinion of the Court
THEODORE G. ARENS and PAMELA J. ARENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Arens v. Commissioner
Docket No. 20195-88
United States Tax Court
T.C. Memo 1990-241; 1990 Tax Ct. Memo LEXIS 249; 59 T.C.M. (CCH) 589; T.C.M. (RIA) 90241;
May 17, 1990, Filed
Decision will be entered for the petitioners.
Nestor M. Nicholas and David Kavanaugh, for the petitioners.
Ronald F. Hood, for the respondent.
TANNENWALD, Judge.
TANNENWALD
MEMORANDUM OPINION
Respondent determined a deficiency of $ 46,726 in petitioners' Federal income tax for the taxable year 1985.
The issue for decision is whether…
2Cases cited9 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- United States v. BasyeSupreme Court of the United States · 1973
- Drobny v. CommissionerUnited States Tax Court · 1986
- Schuster's Express, Inc. v. CommissionerUnited States Tax Court · 1976
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