COMBS v. COMMISSIONER
United States Tax Court
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
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Lyng v. PayneSupreme Court of the United States · 1986
- Dickman v. CommissionerSupreme Court of the United States · 1984
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
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3Cited by1 opinion
- Smith S, Inc. v. CommissionerDistrict Court, E.D. North Carolina · 1993