Legal Opinion
McGowen v. Comm'r
United States Tax Court
Decided August 4, 2011No. Docket No. 22619-08UnpublishedCited by 5 opinions
1Opinion of the Court
JULIE MARIE MCGOWEN AND JOHN MICHAEL MCGOWEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McGowen v. Comm'r
Docket No. 22619-08.
United States Tax Court
T.C. Memo 2011-186; 2011 Tax Ct. Memo LEXIS 185; 102 T.C.M. (CCH) 132;
August 4, 2011, Filed
Decision will be entered for respondent.
Julie Marie McGowen and John Michael McGowen, Pro se.
Guy H. Glaser and Jeffery D. Rice, for respondent.
FOLEY, Judge.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: After concessions, the issues for decision, relating to petitioners' 2006 joint Federal income tax return, are whether a payment…
2Cases cited5 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Seay v. CommissionerUnited States Tax Court · 1972
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
3Cited by5 opinions
- Carroll v. Comm'rUnited States Tax Court · 2016
- Estate of McKelvey v. Comm'rUnited States Tax Court · 2017
- Blackwood v. Comm'rUnited States Tax Court · 2012
- James A. Powers & Jennifer M. Scherer v. CommissionerUnited States Tax Court · 2017
- Powers v. Comm'rUnited States Tax Court · 2017