Legal Opinion
Doner v. Commissioner
United States Tax Court
Decided October 3, 1984No. Docket No. 30471-81Unpublished
1Opinion of the Court
HARRIETT A. DONER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Doner v. Commissioner
Docket No. 30471-81.
United States Tax Court
T.C. Memo 1984-528; 1984 Tax Ct. Memo LEXIS 140; 48 T.C.M. (CCH) 1276; T.C.M. (RIA) 84528;
October 3, 1984.
George W. Shaffer, for the petitioner.
Warren P. Simonsen, for the respondent.
TANNENWARD
MEMORANDUM OPINION
TENNENWALD, Judge:Respondent determined a deficiency of $12,066 in petitioner's Federal income tax for the calendar year 1978. The sole question before us is the proper treatment of a lump-sum payment of annuity arrearages received by petitioner…
2Cases cited19 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Boulez v. CommissionerUnited States Tax Court · 1981
- Graff v. CommissionerUnited States Tax Court · 1980
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Pesch v. CommissionerUnited States Tax Court · 1982
14 more not listed; retrieve them via the Exa API.