Legal Opinion
O'Harren v. Commissioner
United States Tax Court
Decided July 2, 1990No. Docket No. 29970-86UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD H. O'HARREN and BETTY O'HARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Harren v. Commissioner
Docket No. 29970-86
United States Tax Court
T.C. Memo 1990-332; 1990 Tax Ct. Memo LEXIS 350; 60 T.C.M. (CCH) 20; T.C.M. (RIA) 90332;
July 2, 1990, Filed
Decision will be entered for the respondent.
Lawrence J. Kaplan, for the petitioners.
Sylvia L. Shaughnessy, for the respondent.
TANNENWALD, Judge.
TANNENWALD
MEMORANDUM OPINION
Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes in the following amounts:
Additions to Tax
Year
Deficiency
Sec.…
2Cases cited5 opinions
- Pursell v. CommissionerUnited States Tax Court · 1962
- Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Grunwald v. CommissionerUnited States Tax Court · 1986
- William A. Kernen, Betty A. Kernen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Kovens v. CommissionerUnited States Tax Court · 1988
3Cited by1 opinion
- Coggin v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1996