Legal Opinion
Sigmon v. Commissioner
United States Tax Court
Decided August 15, 1988No. Docket No. 16111-83Unpublished
1Opinion of the Court
HAROLD A. AND MOLLY S. SIGMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sigmon v. Commissioner
Docket No. 16111-83
United States Tax Court
T.C. Memo 1988-377; 1988 Tax Ct. Memo LEXIS 405; 55 T.C.M. (CCH) 1567; T.C.M. (RIA) 88377;
August 15, 1988; As amended August 16, 1988
Bart A. Brown, Jr. and Michael H. Brown, for the petitioners.
Robert J. Kastl, for respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners, 1 Federal income taxes as follows:
Year
Deficiency
1972
$ 99,621.56
1973
54,719.44
1975
258,444.79
1976
584,429.34
197…
2Cases cited50 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
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