Legal Opinion
Ferguson v. Commissioner
United States Tax Court
Decided May 21, 1987No. Docket No. 31491-83Unpublished
1Opinion of the Court
HOWARD E. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ferguson v. Commissioner
Docket No. 31491-83.
United States Tax Court
T.C. Memo 1987-257; 1987 Tax Ct. Memo LEXIS 257; 53 T.C.M. (CCH) 864; T.C.M. (RIA) 87257;
May 21, 1987.
John Kennedy Lynch, for the petitioner.
Richard S. Bloom, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
Taxable Year Ended
Deficiency
December 31, 1976
$346,525
December 31, 1977
33,235
After concessions, 1 the sole issue for determination is…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Malat v. RiddellSupreme Court of the United States · 1966
- Bauschard v. CommissionerUnited States Tax Court · 1959
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