Legal Opinion
Clark v. Commissioner
United States Tax Court
Decided October 31, 1989No. Docket Nos. 14476-87; 30911-87Unpublished
1Opinion of the Court
EARL D. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket Nos. 14476-87; 30911-87
United States Tax Court
T.C. Memo 1989-598; 1989 Tax Ct. Memo LEXIS 597; 58 T.C.M. (CCH) 600; T.C.M. (RIA) 89598;
October 31, 1989
Travis L. Bowen, for the petitioner.
Mark H. Howard, for the respondent.
POWELL
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge: 1 Respondent determined a deficiency in petitioner's 1983 and 1984 Federal income tax liability in the amounts of $ 1,433 and $ 2,027, respectively. After concessions by both parties, the issues…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Vanicek v. CommissionerUnited States Tax Court · 1985
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