Legal Opinion
McManus v. Commissioner
United States Tax Court
Decided September 14, 1987No. Docket No. 32442-85UnpublishedCited by 22 opinions
1Opinion of the Court
CHARLES E. MCMANUS III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McManus v. Commissioner
Docket No. 32442-85.
United States Tax Court
T.C. Memo 1987-457; 1987 Tax Ct. Memo LEXIS 454; 54 T.C.M. (CCH) 475; T.C.M. (RIA) 87457;
September 14, 1987.
Charles E. McManus III, pro se.
Robert A. Miller, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency of $ 9,429.21 in petitioner's Federal income tax for his 1981 taxable year. The deficiency was based primarily on adjustments resulting from the disallowance of…
2Cases cited25 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Snow v. CommissionerSupreme Court of the United States · 1974
20 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
- Weaver v. Comm'rUnited States Tax Court · 2004
- Harris v. CommissionerUnited States Tax Court · 1990
- Cabintaxi Corp. v. CommissionerUnited States Tax Court · 1994
- Wall v. CommissionerUnited States Tax Court · 1991
17 more not listed; retrieve them via the Exa API.