Legal Opinion
Wilkerson v. Commissioner
United States Tax Court
Decided April 25, 1990No. Docket No. 3158-89Unpublished
1Opinion of the Court
DOUGLAS AND PEARLINE WILKERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilkerson v. Commissioner
Docket No. 3158-89
United States Tax Court
T.C. Memo 1990-210; 1990 Tax Ct. Memo LEXIS 229; 59 T.C.M. (CCH) 476; T.C.M. (RIA) 90210;
April 25, 1990, Filed
Decision will be entered under Rule 155.
Douglas and Pearline Wilkerson, pro se.
Alan Friday, for the respondent.
COUVILLION
MEMORANDUM FINDINGS OF FACT AND OPINION
This case was heard pursuant to section 7443A(b) 1 and Rule 180 et seq. 1
Respondent determined the following deficiencies in petitioners' Federal income taxes and additions…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Mailman v. CommissionerUnited States Tax Court · 1988
- Consolidated-Hammer Dry Plate & Film Co. v. CommissionerUnited States Tax Court · 1967