Legal Opinion
Foulds v. Commissioner
United States Tax Court
Decided October 5, 1994No. Docket No. 37942-85Unpublished
1Opinion of the Court
THOMAS H. AND HELEN K. FOULDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Foulds v. Commissioner
Docket No. 37942-85.
United States Tax Court
T.C. Memo 1994-489; 1994 Tax Ct. Memo LEXIS 501; 68 T.C.M. (CCH) 858;
October 5, 1994, Filed
Decision will be entered pursuant to Rule 155.
Thomas H. Foulds, pro se.
For respondent: Michelle K. Loesch and Robert F. Geraghty.
FAY
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: By statutory notice of deficiency, dated July 11, 1985, respondent determined deficiencies in and additions to petitioners' Federal income taxes in the following…
2Cases cited11 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Freytag v. CommissionerUnited States Tax Court · 1987
- Zmuda v. CommissionerUnited States Tax Court · 1982
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