Legal Opinion
Clark v. Commissioner
United States Tax Court
Decided June 16, 1994No. Docket No. 27983-91UnpublishedCited by 9 opinions
1Opinion of the Court
DEVEAUX AND MARJORIE CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket No. 27983-91
United States Tax Court
T.C. Memo 1994-278; 1994 Tax Ct. Memo LEXIS 274; 67 T.C.M. (CCH) 3105;
June 16, 1994, Filed
Decision will be entered for respondent.
For petitioner: Belan K. Wagner, Carl P. Blaine, and Jeffrey W. Curcio.
For respondent: Kathryn K. Vetter.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1986 in the amount of $ 129,443 and an addition to tax under section 6661 in the…
2Cases cited25 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Davis v. Comm'rUnited States Tax Court · 2002
- Clark v. Deloitte & Touche LLPUtah Supreme Court · 2001
- Warren L. Baker, Jr. And Dorris J. Baker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Kurzet v. CommissionerUnited States Tax Court · 1997
4 more not listed; retrieve them via the Exa API.