Legal Opinion
Hannaman v. Commissioner
United States Tax Court
Decided March 5, 1991No. Docket No. 7678-88Unpublished
1Opinion of the Court
LEN O. HANNAMAN AND WILDEANA HANNAMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hannaman v. Commissioner
Docket No. 7678-88
United States Tax Court
T.C. Memo 1991-96; 1991 Tax Ct. Memo LEXIS 115; 61 T.C.M. (CCH) 2067; T.C.M. (RIA) 91096;
March 5, 1991, Filed
Decision will be entered under Rule 155.
Janet L. Bolvin, for the petitioners.
Robert P. Crowther, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in and additions to petitioners' joint Federal income taxes as follows:
Additions to Tax
Year
Deficiency
1 Section 6653(a)
Sect…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- Commissioner v. BollingerSupreme Court of the United States · 1988
3 more not listed; retrieve them via the Exa API.