Legal Opinion
Crowell v. Commissioner
United States Tax Court
Decided June 6, 1989No. Docket No. 9599-88UnpublishedCited by 4 opinions
1Opinion of the Court
DAVID P. CROWELL AND LINDA C. CROWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crowell v. Commissioner
Docket No. 9599-88.
United States Tax Court
T.C. Memo 1989-268; 1989 Tax Ct. Memo LEXIS 266; 57 T.C.M. (CCH) 596; T.C.M. (RIA) 89268;
June 6, 1989; As corrected June 7, 1989
David P. Crowell, pro se.
Robin L. Herrell, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 10,920 in petitioners' Federal income tax for 1984. The sole issue for decision is whether a cash award received by David P. Crowell in 1984 is…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Graves v. CommissionerUnited States Tax Court · 1987
- Denniston v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Auborn v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
- Burg v. CommissionerUnited States Tax Court · 1989
- Dickson v. CommissionerUnited States Tax Court · 1989