Legal Opinion
Samonds v. Commissioner
United States Tax Court
Decided July 26, 1993No. Docket No. 3954-91UnpublishedCited by 3 opinions
1Opinion of the Court
DAVID A. SAMONDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Samonds v. Commissioner
Docket No. 3954-91
United States Tax Court
T.C. Memo 1993-329; 1993 Tax Ct. Memo LEXIS 331; 66 T.C.M. (CCH) 235; 17 Employee Benefits Cas. (BNA) 1131;
July 26, 1993, Filed
Decision will be entered under Rule 155.
For petitioner: Charles L. Steel, IV.
For respondent: Edwina L. Charlemagne.
JACOBS
JACOBS
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined a deficiency in petitioner's 1987 Federal income tax in the amount of $ 46,206. The deficiency is attributable to respondent's determination that…
2Cases cited6 opinions
- Stark v. CommissionerUnited States Tax Court · 1986
- Follender v. CommissionerUnited States Tax Court · 1987
- Virginia Education Fund v. CommissionerUnited States Tax Court · 1985
- Virginia Education Fund v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- Estate of Morris v. CommissionerUnited States Tax Court · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- J. J. Powell, Inc. v. United StatesUnited States Court of Federal Claims · 2016
- Dzuris v. United StatesUnited States Court of Federal Claims · 1999