Legal Opinion
Madan v. Commissioner
United States Tax Court
Decided January 7, 1986No. Docket No. 5072-80Unpublished
1Opinion of the Court
GERARD H. MADAN AND DOROTHY M. MADAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Madan v. Commissioner
Docket No. 5072-80.
United States Tax Court
T.C. Memo 1986-7; 1986 Tax Ct. Memo LEXIS 602; 51 T.C.M. (CCH) 241; T.C.M. (RIA) 86007;
January 7, 1986.
James E. Merritt, for the petitioners.
Frank D. Armstrong, Jr., for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $5,183.05 for the Taxable year 1976. The only issue is whether petitioners converted their former residence into…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Heiner v. TindleSupreme Court of the United States · 1928
- Horrmann v. CommissionerUnited States Tax Court · 1951
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