Legal Opinion
MANNING v. COMMISSIONER
United States Tax Court
Decided March 30, 1993No. Docket Nos. 4917-90, 4920-90, 6116-90, 6117-90UnpublishedCited by 9 opinions
1Opinion of the Court
FRANCIS P. MANNING AND AUDRIE C. MANNING, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MANNING v. COMMISSIONER
Docket Nos. 4917-90, 4920-90, 6116-90, 6117-90
United States Tax Court
T.C. Memo 1993-127; 1993 Tax Ct. Memo LEXIS 122; 65 T.C.M. (CCH) 2221;
March 30, 1993, Filed
For petitioners: Harry Barbin.
For respondent: Keith Gorman.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined the following deficiencies and additions to tax for petitioners Francis P. Manning and Audrie C. Manning, and petitioner corporation Francis P. Manning, M.D.,…
2Cases cited106 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. JanisSupreme Court of the United States · 1976
- Commissioner v. FlowersSupreme Court of the United States · 1946
101 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Robinson v. Comm'rUnited States Tax Court · 2001
- Arenstein v. CommissionerUnited States Tax Court · 1993
- DeMauro v. CommissionerUnited States Tax Court · 1994
- Kuhl v. CommissionerUnited States Tax Court · 1993
- Lattin v. CommissionerUnited States Tax Court · 1995
4 more not listed; retrieve them via the Exa API.