Legal Opinion
Beshear v. Comm'r
United States Tax Court
Decided October 22, 1990No. Docket No. 15980-87Unpublished
1Opinion of the Court
SANFORD L. BESHEAR, JR. AND CYNTHIA A. BESHEAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beshear v. Comm'r
Docket No. 15980-87
United States Tax Court
T.C. Memo 1990-544; 1990 Tax Ct. Memo LEXIS 598; 60 T.C.M. (CCH) 1032; T.C.M. (RIA) 90544;
October 22, 1990, Filed
Decision will be entered under Rule 155.
Sanford L. Beshear, Jr. and Cynthia A. Beshear, pro se.
Edsel Ford Holman, Jr., for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax,…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Luman v. CommissionerUnited States Tax Court · 1982
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
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