Legal Opinion
Miyamoto v. Commissioner
United States Tax Court
Decided July 28, 1986No. Docket Nos. 3555-83, 3748-83, 3749-83, 3750-83Unpublished
1Opinion of the Court
KENNETH H. MIYAMOTO AND CAROL SUE MIYAMOTO, ET AL., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miyamoto v. Commissioner
Docket Nos. 3555-83, 3748-83, 3749-83, 3750-83.
United States Tax Court
T.C. Memo 1986-313; 1986 Tax Ct. Memo LEXIS 287; 51 T.C.M. (CCH) 1550; T.C.M. (RIA) 86313;
July 28, 1986.
Mark Arth, for the petitioners.
Mark A. Pridgeon and John C. Schmittdiel, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Petitioners
Year
Deficiency
Kenneth H. Miyamoto
1977
$1,639.00
and Carol Sue…
2Cases cited14 opinions
- Evans v. CommissionerUnited States Tax Court · 1967
- Ridder v. CommissionerUnited States Tax Court · 1981
- Lykes Bros. Steamship v. United StatesUnited States Court of Claims · 1975
- Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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