Legal Opinion

COMBS v. COMMISSIONER

United States Tax Court

Decided May 1, 1989No. Docket No. 39233-85UnpublishedCited by 1 opinion

1Opinion of the Court

LESLIE COMBS II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

COMBS v. COMMISSIONER

Docket No. 39233-85.

United States Tax Court

T.C. Memo 1989-206; 1989 Tax Ct. Memo LEXIS 206; 57 T.C.M. (CCH) 288; T.C.M. (RIA) 89206;

May 1, 1989; As corrected May 4, 1989

Charles R. Hembree, for the petitioner.

Frederick W. Krieg, for the respondent.

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: By a statutory notice of deficiency dated July 24, 1985, respondent determined a deficiency in petitioner's Federal income tax in the amount of $ 406,923.36 for taxable year 1977.

After…

2Cases cited25 opinions

  1. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
  2. Dixon v. United StatesSupreme Court of the United States · 1965
  3. Lyng v. PayneSupreme Court of the United States · 1986
  4. Dickman v. CommissionerSupreme Court of the United States · 1984
  5. International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965

20 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Smith S, Inc. v. CommissionerDistrict Court, E.D. North Carolina · 1993

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