Legal Opinion
Hankenson v. Commissioner
United States Tax Court
Decided April 23, 1984No. Docket Nos. 26362-81, 26363-81UnpublishedCited by 4 opinions
1Opinion of the Court
RICHARD R. HANKENSON and CHRIS E. HANKENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD R. HANKENSON, M.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hankenson v. Commissioner
Docket Nos. 26362-81, 26363-81.
United States Tax Court
T.C. Memo 1984-200; 1984 Tax Ct. Memo LEXIS 473; 47 T.C.M. (CCH) 1567; T.C.M. (RIA) 84200;
April 23, 1984.
John D. Hintze and David S. Strutt, for the petitioners.
Rogelio A. Villageliu, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiency in…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Moss v. CommissionerUnited States Tax Court · 1983
- Wells v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
3Cited by4 opinions
- John D. Moss, Jr. And Diane C. Moss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- DiDonato v. Comm'rUnited States Tax Court · 2013
- Karl W. Christey and Kathleen Christey on Behalf of All Others Similarly Situated v. United States of America, Steven L. Pillsbury and Holly L. Pillsbury on Behalf of All Others Similarly Situated v. United StatesCourt of Appeals for the Eighth Circuit · 1988