Legal Opinion
Ryan v. Commissioner
United States Tax Court
Decided January 7, 1988No. Docket Nos. 42105-84; 42203-84; 191-85UnpublishedCited by 2 opinions
1Opinion of the Court
THOMAS A. RYAN AND PATRICIA J. RYAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ryan v. Commissioner
Docket Nos. 42105-84; 42203-84; 191-85.
United States Tax Court
T.C. Memo 1988-12; 1988 Tax Ct. Memo LEXIS 12; 54 T.C.M. (CCH) 1503; T.C.M. (RIA) 88012;
January 7, 1988; As amended January 11, 1988
Lee N. Johnson, for the petitioners.
Jack A. Forsberg, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in statutory notices of deficiency dated October 5, 1984, determined deficiencies in petitioners' income taxes for 1978 as follows:
Ryan
2Cases cited16 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. TuftsSupreme Court of the United States · 1983
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- R. O'Dell & Sons Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1948
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Lamm v. CommissionerCourt of Appeals for the Eighth Circuit · 1989
- Donald H. Lamm and Frances G. Lamm v. Commissioner of Internal Revenue, Thomas A. Ryan and Patricia J. Ryan v. Commissioner of Internal Revenue, Eugene A. O'Brien and Mary Kay O'Brien v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989