Legal Opinion
Collins v. Commissioner
United States Tax Court
Decided January 29, 1987No. Docket Nos. 8573-85, 20387-85Unpublished
1Opinion of the Court
ARTHUR EDWARD COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARTHUR E. and YOLANDE U. COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Collins v. Commissioner
Docket Nos. 8573-85, 20387-85.
United States Tax Court
T.C. Memo 1987-62; 1987 Tax Ct. Memo LEXIS 58; 52 T.C.M. (CCH) 1538; T.C.M. (RIA) 87062;
January 29, 1987.
Arthur Edward Collins, pro se.
Maureen T. O'Brien, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: Petitioners are husband and wife who filed joint income tax returns for 1982 and 1983. The Commissioner determined…
2Cases cited14 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
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