Legal Opinion
Thurner v. Commissioner
United States Tax Court
Decided October 9, 1990No. Docket No. 8407-87UnpublishedCited by 2 opinions
1Opinion of the Court
SCOTT P. THURNER AND YVONNE E. THURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thurner v. Commissioner
Docket No. 8407-87
United States Tax Court
T.C. Memo 1990-529; 1990 Tax Ct. Memo LEXIS 583; 60 T.C.M. (CCH) 961; T.C.M. (RIA) 90529;
October 9, 1990, Filed
Decision will be entered under Rule 155.
Gaar W. Steiner and Cameron D. Sewell, for the petitioners.
William P. Hardeman and Henry C. Griego, for the respondent.
COLVIN, Judge.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
By notice of deficiency sent to petitioners on December 29, 1986, respondent determined deficiencies,…
2Cases cited74 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. BoyleSupreme Court of the United States · 1985
69 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Robert G. Leslie and Marilyn B. Leslie v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- United States v. ThurnerCourt of Appeals for the Seventh Circuit · 2001