Legal Opinion
Adams v. Commissioner
United States Tax Court
Decided March 7, 1989No. Docket No. 4364-86Unpublished
1Opinion of the Court
WILLIAM M. ADAMS, JR. AND SHARON KAY ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Adams v. Commissioner
Docket No. 4364-86.
United States Tax Court
T.C. Memo 1989-91; 1989 Tax Ct. Memo LEXIS 91; 56 T.C.M. (CCH) 1394; T.C.M. (RIA) 89091;
March 7, 1989; As amended March 7, 1989
Harris H. Barnes, III, Gordon Broom and James K. Dossett, Jr., for the petitioners.
J. Craig Young, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' 1982 and 1983 income taxes in the respective amounts of $ 7,865 and $…
2Cases cited5 opinions
- Money v. CommissionerUnited States Tax Court · 1987
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Mattox (Conrad B., Jr.), Barker (S. Keith), Heislup (Julian D., Sr.), Dixon (Linda L.) v. Town of Colonial Beach, Virginia, Denson (Bernard George), Fenwick (Gloria T.), Syndor (Edna C.), Rogers (Thomas B.), Anderson (John A.), Dunn (Josef W.), Perry (Marty J.), Bernard (Leroy H.)Court of Appeals for the Fourth Circuit · 1986
- Bujol v. CommissionerUnited States Tax Court · 1987
- Barbara Coal Co. v. CommissionerUnited States Tax Court · 1987