Legal Opinion
McDonald v. Commissioner
United States Tax Court
Decided March 30, 1989No. Docket Nos. 37673-84; 37694-84Unpublished
1Opinion of the Court
GLADYS L. MCDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF JOHN MCDONALD, DECEASED, C. F. CORNELIUS, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McDonald v. Commissioner
Docket Nos. 37673-84; 37694-84
United States Tax Court
T.C. Memo 1989-140; 1989 Tax Ct. Memo LEXIS 140; 56 T.C.M. (CCH) 1598; T.C.M. (RIA) 89140;
March 30, 1989
Garry A. Pearson, for the petitioners.
Gail K. Gibson and Douglas W. Hinds, for the respondent.
GERBER
MEMORANDUM OPINION
GERBER, Judge: In McDonald v. Commissioner,89 T.C. 293 (1987), we held that a joint…
2Cases cited5 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. OwensSupreme Court of the United States · 1939
- McDonald v. CommissionerUnited States Tax Court · 1987
- Pearl M. Kennedy v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Gladys L. McDonald v. Commissioner of Internal Revenue, Estate of John McDonald Deceased, C.F. Cornelius, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988