Legal Opinion
Brints v. Commissioner
United States Tax Court
Decided August 28, 1989No. Docket Nos. 1140-88; 1141-88; 1142-88UnpublishedCited by 2 opinions
1Opinion of the Court
CALVIN L. AND SUSAN E. BRINTS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brints v. Commissioner
Docket Nos. 1140-88; 1141-88; 1142-88
United States Tax Court
T.C. Memo 1989-457; 1989 Tax Ct. Memo LEXIS 457; 57 T.C.M. (CCH) 1405; T.C.M. (RIA) 89457;
August 28, 1989
Gary A. Ward, for the petitioners.
James F. Prothro and Gary A. Benford, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined the following deficiencies against petitioners:
Petitioners
Docket No.
Year
Deficiency
Calvin L. and
Susan E. Brints
1140-88
1981
$ 61,733.47
1982
1,38…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Strong v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McGee v. CommissionerUnited States Tax Court · 2000
- Randy Richardson & Melissa Richardson v. CommissionerUnited States Tax Court · 2018