Legal Opinion
Avery v. Commissioner
United States Tax Court
Decided June 29, 1995No. Docket No. 7411-94Unpublished
1Opinion of the Court
PRESTON M. AVERY AND LOIS A. AVERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Avery v. Commissioner
Docket No. 7411-94
United States Tax Court
T.C. Memo 1995-296; 1995 Tax Ct. Memo LEXIS 298; 69 T.C.M. (CCH) 3062;
June 29, 1995, Filed
Decision will be entered for respondent.
James M. Sullivan, for petitioners.
Steven L. Walker, for respondent.
POWELL
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioners' 1990 Federal income tax in the…
2Cases cited1 opinion
- Avery v. CommissionerUnited States Tax Court · 1993