Clower v. Commissioner
United States Tax Court
1Opinion of the Court
BRUCE AND KATHLEEN CLOWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
RONALD CONZALOVICH AND SHARON CONZALOVICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clower v. Commissioner
Docket No. 6915-86; 27869-86; 4189-88; 4190-88; 4191-88; 4192-88
United States Tax Court
T.C. Memo 1990-74; 1990 Tax Ct. Memo LEXIS 74; 58 T.C.M. (CCH) 1408; T.C.M. (RIA) 90074;
February 15, 1990
Robert H. Williams, for the petitioners.
Ted Marascuilo, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: In these consolidated proceedings, respondent determined the…
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Rowlee v. CommissionerUnited States Tax Court · 1983
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