Legal Opinion
Crowell v. Commissioner
United States Tax Court
Decided July 28, 1986No. Docket No. 2659-82Unpublished
1Opinion of the Court
DONALD W. CROWELL AND SUZANNE C. CROWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Crowell v. Commissioner
Docket No. 2659-82.
United States Tax Court
T.C. Memo 1986-314; 1986 Tax Ct. Memo LEXIS 288; 51 T.C.M. (CCH) 1556; T.C.M. (RIA) 86314;
July 28, 1986.
William R. Nicholas and Boyd J. Black, for the petitioners.
Charles W. Jeglikowski and David P. Fuller, for the respondent.
CLAPP
MEMORANDUM OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the year 1973 in the amount of $28,268.19. The sole issue for decision is whether petitioners…
2Cases cited5 opinions
- People v. AshleyCalifornia Supreme Court · 1954
- People v. JonesCalifornia Supreme Court · 1950
- People v. FujitaCalifornia Court of Appeal · 1974
- Paine v. CommissionerUnited States Tax Court · 1975
- De Fusco v. CommissionerUnited States Tax Court · 1979