Legal Opinion
Dennis v. Commissioner
United States Tax Court
Decided August 5, 1993No. Docket No. 3721-92Unpublished
1Opinion of the Court
J. FRANKLIN DENNIS AND BEVERLY A. DENNIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dennis v. Commissioner
Docket No. 3721-92
United States Tax Court
T.C. Memo 1993-345; 1993 Tax Ct. Memo LEXIS 348; 66 T.C.M. (CCH) 319;
August 5, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Bobby G. Wombles.
For respondent: Jennifer Troutman.
PATE
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioners' 1988 Federal income taxes of $…
2Cases cited2 opinions
- Noyce v. CommissionerUnited States Tax Court · 1991
- Alexander v. CommissionerUnited States Tax Court · 1991