Legal Opinion
Franks v. Commissioner
United States Tax Court
Decided June 2, 1988No. Docket Nos. 16137-83; 16138-83Unpublished
1Opinion of the Court
JOHNNY FRANKS and BARBARA FRANKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CARL COLLINS and JUDY COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Franks v. Commissioner
Docket Nos. 16137-83; 16138-83.
United States Tax Court
T.C. Memo 1988-245; 1988 Tax Ct. Memo LEXIS 273; 55 T.C.M. (CCH) 1009; T.C.M. (RIA) 88245;
June 2, 1988.
Bart A. Brown, Jr. and Michael H. Brown, for the petitioners.
Robert J. Kastl, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in…
2Cases cited40 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
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