Legal Opinion
Jordan v. Commissioner
United States Tax Court
Decided March 26, 1986No. Docket No. 33262-84UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM K. JORDAN and BETTY JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jordan v. Commissioner
Docket No. 33262-84.
United States Tax Court
T.C. Memo 1986-124; 1986 Tax Ct. Memo LEXIS 485; 51 T.C.M. (CCH) 724; T.C.M. (RIA) 86124;
March 26, 1986.
Brice A. Tondre, for the petitioners.
Gary R. Alonzo, for the respondent.
GOFFE
MEMORANDUM OPINION
GOFFE, Judge: This case is before us on petitioners' motion for summary judgment.
The Commissioner determined deficiencies in petitioners' income tax liabilities for the taxable years 1976, 1977, and 1978 as follows:
Taxable
Additions to Tax
Yea…
2Cases cited11 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Piarulle v. Comm'rUnited States Tax Court · 1983
- United States v. Herbert L. HorneCourt of Appeals for the First Circuit · 1983
- David Einhorn v. Charles O. Dewitt, District Director Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States of America, Plaintiff/counter-Claim-Defendant/appellee v. Toyota of Visalia, Inc., Defendant/counter-Claimant/appellantCourt of Appeals for the Ninth Circuit · 1993