Legal Opinion
MacAdam v. Commissioner
United States Tax Court
Decided August 20, 1991No. Docket No. 106-87Unpublished
1Opinion of the Court
ROBERT A. MACADAM AND BARBARA MACADAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MacAdam v. Commissioner
Docket No. 106-87
United States Tax Court
T.C. Memo 1991-410; 1991 Tax Ct. Memo LEXIS 431; 62 T.C.M. (CCH) 565; T.C.M. (RIA) 91410;
August 20, 1991, Filed
Decision will be entered for the respondent.
Robert M. Gunn and Alan B. Roth, for the petitioners.
James M. Klein, Edward J. Roepsch, and Edward G. Langer, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioners' 1980 and 1981 Federal income tax of $ 4,288…
2Cases cited14 opinions
- Stern Bros. & Co. v. CommissionerUnited States Tax Court · 1951
- Wood v. CommissionerUnited States Tax Court · 1951
- Commissioner of Internal Revenue v. CovingtonCourt of Appeals for the Fifth Circuit · 1941
- King v. CommissionerUnited States Tax Court · 1987
- Covington v. CommissionerUnited States Board of Tax Appeals · 1940
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