Legal Opinion

Clower v. Commissioner

United States Tax Court

Decided February 15, 1990No. Docket No. 6915-86; 27869-86; 4189-88; 4190-88; 4191-88; 4192-88Unpublished

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

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Commissioner v. DubersteinSupreme Court of the United States · 1960
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Bixby v. CommissionerUnited States Tax Court · 1972
  5. Rowlee v. CommissionerUnited States Tax Court · 1983

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