Legal Opinion
Stewart v. Commissioner
United States Tax Court
Decided July 21, 1986No. Docket Nos. 16518-83, 26407-84UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT E. STEWART and GLORIA H. STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Commissioner
Docket Nos. 16518-83, 26407-84.1
United States Tax Court
T.C. Memo 1986-295; 1986 Tax Ct. Memo LEXIS 308; 51 T.C.M. (CCH) 1446; T.C.M. (RIA) 86295;
July 21, 1986; VACATED AND REMANDED March 31, 1988
John G. Gourlay, Jr., for the petitioners.
Robert W. West, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined the following deficiencies and additions to petitioners' income taxes:
Tax Year
Additions to Tax
Docket No.
Ended
Deficiency
Sec.…
2Cases cited27 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Johnson v. CommissionerUnited States Tax Court · 1985
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Robert E. Stewart and Gloria H. Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988