Legal Opinion
Okin v. Commissioner
United States Tax Court
Decided April 24, 1985No. Docket No. 24746-83UnpublishedCited by 3 opinions
Held: Income averaging cannot be used in computing alternative minimum tax under section 55, IRC, as in effect during 1980.
1Opinion of the Court
SAMUEL OKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Okin v. Commissioner
Docket No. 24746-83.
United States Tax Court
T.C. Memo 1985-199; 1985 Tax Ct. Memo LEXIS 434; 49 T.C.M. (CCH) 1315; T.C.M. (RIA) 85199;
April 24, 1985.
Held: Income averaging cannot be used in computing alternative minimum tax under section 55, IRC, as in effect during 1980.
Samuel Okin, pro se.
Jeffrey Millward, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency of $18,225.70 in petitioner's 1980 Federal income tax. The sole issue for decision…
2Cases cited5 opinions
- Graff v. CommissionerUnited States Tax Court · 1980
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Sam E. Wyly v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Riley v. CommissionerUnited States Tax Court · 1976
- George L. Stockwell and Delia Stockwell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
3Cited by3 opinions
- Samuel Okin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Sparrow v. CommissionerUnited States Tax Court · 1986
- Sparrow v. CommissionerUnited States Tax Court · 1986