Legal Opinion
Roberts v. Commissioner
United States Tax Court
Decided August 17, 1989No. Docket No. 23080-87Unpublished
1Opinion of the Court
WILLIAM D. ROBERTS, JR. AND NANCY J. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roberts v. Commissioner
Docket No. 23080-87
United States Tax Court
T.C. Memo 1989-435; 1989 Tax Ct. Memo LEXIS 434; 57 T.C.M. (CCH) 1331; T.C.M. (RIA) 89435;
August 17, 1989
James B. Davis, for the petitioners.
Dawn M. Krause, for the respondent.
COUVILLION
MEMORANDUM FINDINGS OF FACT AND OPINION
COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986. 1
Respondent determined deficiencies in petitioners' Federal…
2Cases cited17 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Wolfe v. WolfeOhio Supreme Court · 1976
- Hogg v. CommissionerUnited States Tax Court · 1949
- Holloway v. HollowayOhio Supreme Court · 1935
- Newbury v. CommissionerUnited States Tax Court · 1966
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