Legal Opinion
Perry v. Commissioner
United States Tax Court
Decided May 31, 1994No. Docket No. 12756-92UnpublishedCited by 1 opinion
1Opinion of the Court
CURTIS B. AND LAURA L. PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perry v. Commissioner
Docket No. 12756-92
United States Tax Court
T.C. Memo 1994-247; 1994 Tax Ct. Memo LEXIS 245; 67 T.C.M. (CCH) 3035;
May 31, 1994, Filed
For petitioners: John R. McCabe.
For respondent: Ursula P. Gee and Linette B. Angelastro.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 16,329 in petitioners' Federal income taxes for 1988 and an $ 816.45 addition to tax under section 6653(a). The issues for decision are whether petitioners are…
2Cases cited11 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Allen v. CommissionerUnited States Tax Court · 1989
- Ewing v. CommissionerUnited States Tax Court · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Edmondson v. CommissionerUnited States Tax Court · 1996