Legal Opinion
Grubbs v. Commissioner
United States Tax Court
Decided June 19, 1990No. Docket No. 15051-88Unpublished
1Opinion of the Court
CHARLES AND MARILYN A. GRUBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grubbs v. Commissioner
Docket No. 15051-88
United States Tax Court
T.C. Memo 1990-307; 1990 Tax Ct. Memo LEXIS 325; 59 T.C.M. (CCH) 933; T.C.M. (RIA) 90307;
June 19, 1990, Filed
Decision will be entered under Rule 155.
Charles Grubbs, pro se.
Louis H. Hill, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioners' joint Federal income tax for calendar years 1984 and 1985 of $ 10,895.45 and $ 8,829.40, respectively.
After concessions by both…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
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