Legal Opinion
McKnight v. Commissioner
United States Tax Court
Decided February 13, 1990No. Docket No. 22859-88UnpublishedCited by 3 opinions
1Opinion of the Court
ROY A. AND LEOLA McKNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McKnight v. Commissioner
Docket No. 22859-88
United States Tax Court
T.C. Memo 1990-69; 1990 Tax Ct. Memo LEXIS 69; 58 T.C.M. (CCH) 1390; T.C.M. (RIA) 90069;
February 13, 1990; As amended February 15, 1990
John J. Collins, Jr., and Emily Cosner Tobias, for the petitioners.
Thomas M. Rath, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 23,593 in petitioners' Federal income tax for 1985 and an addition to tax of $ 5,898 pursuant to section 6661.
Unl…
2Cases cited8 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Larsen v. CommissionerUnited States Tax Court · 1987
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Edward Folker v. James W. Johnson, Individually and as a Former Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Fred W. Steffens and Margaret T. Steffens v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Browning Ferris Industries, Inc. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2007
- Buckeye Power, Inc. v. United StatesUnited States Court of Federal Claims · 1997
- AT & T Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2004