Legal Opinion
Sparks Farm, Inc. v. Commissioner
United States Tax Court
Decided October 12, 1988No. Docket No. 15422-84UnpublishedCited by 1 opinion
1Opinion of the Court
SPARKS FARM, INC. AND LOUISE SPARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sparks Farm, Inc. v. Commissioner
Docket No. 15422-84
United States Tax Court
T.C. Memo 1988-492; 1988 Tax Ct. Memo LEXIS 518; 56 T.C.M. (CCH) 464; T.C.M. (RIA) 88492;
October 12, 1988
Mark J. Klein, for the petitioners.
James E. Cannon, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: By separate notices of deficiency respondent determined deficiencies in petitioners' Federal income tax as follows:
1 Petitioners
Year
Deficiencies
Louise Sparks
1979
$ 1,878.49
1980
9,497.52
Sparks…
2Cases cited39 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Aquilino v. United StatesSupreme Court of the United States · 1960
34 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Charfoos v. CommissionerUnited States Tax Court · 1991