Legal Opinion
Hunter v. Commissioner
United States Tax Court
Decided July 23, 1986No. Docket No. 10256-83UnpublishedCited by 8 opinions
1Opinion of the Court
SAMUEL E. HUNTER AND JOAN C. HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hunter v. Commissioner
Docket No. 10256-83.
United States Tax Court
T.C. Memo 1986-308; 1986 Tax Ct. Memo LEXIS 305; 51 T.C.M. (CCH) 1533; T.C.M. (RIA) 86308;
July 23, 1986.
Martin S. Ackerman,Stuart M. Bernstein and Benjamin Aerenson, for the petitioners.
David M. Brandes,Barry Guberman and Diane Matualla, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: In the statutory notice of deficiency, respondent determined a deficiency in petitioners' 1979 Federal income tax in the…
2Cases cited18 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. CartwrightSupreme Court of the United States · 1973
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Zirker v. CommissionerUnited States Tax Court · 1986
- United States v. John Woodley, United States of America v. John WoodleyCourt of Appeals for the Ninth Circuit · 1993
- Pasqualini v. CommissionerUnited States Tax Court · 1994
- Martin S. Ackerman Foundation v. CommissionerUnited States Tax Court · 1986
- Pasqualini v. CommissionerUnited States Tax Court · 1994
3 more not listed; retrieve them via the Exa API.