Legal Opinion

Jamar v. Commissioner

United States Tax Court

Decided December 5, 1991No. Docket No. 18783-89Unpublished

1Opinion of the Court

JACK T. JAMAR AND NORMA JAMAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jamar v. Commissioner

Docket No. 18783-89

United States Tax Court

T.C. Memo 1991-602; 1991 Tax Ct. Memo LEXIS 649; 62 T.C.M. (CCH) 1390; T.C.M. (RIA) 91602;

December 5, 1991, Filed

Decision will be entered under Rule 155.

Kevin G. Staker, Philip G. Panitz, Steven L. Staker, and Gregory R. Gose, for the petitioners.

Gordon L. Gidlund, for the respondent.

WRIGHT, Judge.

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in and additions to petitioners' Federal income tax for taxable…

2Cases cited18 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  5. Bixby v. CommissionerUnited States Tax Court · 1972

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