Legal Opinion
Woolley v. Commissioner
United States Tax Court
Decided March 25, 1991No. Docket Nos. 23923-88, 23924-88Unpublished
1Opinion of the Court
DONNA P. WOOLLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Woolley v. Commissioner
Docket Nos. 23923-88, 23924-88
United States Tax Court
T.C. Memo 1991-131; 1991 Tax Ct. Memo LEXIS 150; 61 T.C.M. (CCH) 2225; T.C.M. (RIA) 91131;
March 25, 1991, Filed
Decision will be entered under Rule 155.
Charles P. Duffy, Philip N. Jones, Steven A. Nicholes, and David A. Kekel, for the petitioner.
Karen E. Stratton, for the respondent.
GERBER, Judge.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
By means of two notices of deficiency, respondent determined deficiencies in Federal income tax and…
2Cases cited13 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Enoch v. CommissionerUnited States Tax Court · 1972
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
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