Legal Opinion
McNulty v. Commissioner
United States Tax Court
Decided June 27, 1988No. Docket No. 2182-84Unpublished
1Opinion of the Court
JOHN K. McNULTY AND BABETTE BARTON McNULTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McNulty v. Commissioner
Docket No. 2182-84.
United States Tax Court
T.C. Memo 1988-274; 1988 Tax Ct. Memo LEXIS 311; 55 T.C.M. (CCH) 1138; T.C.M. (RIA) 88274;
June 27, 1988.
John K. McNulty and Babette B. McNulty, pro se.
Daniel P. Ramthun, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: By notice of deficiency, respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $ 8,082.92. The deficiency was due to respondent's adjustment to the…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
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