Legal Opinion
Barrenechea v. Commissioner
United States Tax Court
Decided August 30, 1990No. Docket No. 5911-88Unpublished
1Opinion of the Court
LUIS BARRENECHEA AND ESTATE OF LORENE BARRENECHEA, DECEASED, D. DEWAYNE CASEY, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrenechea v. Commissioner
Docket No. 5911-88
United States Tax Court
T.C. Memo 1990-471; 1990 Tax Ct. Memo LEXIS 521; 60 T.C.M. (CCH) 638; T.C.M. (RIA) 90471;
August 30, 1990, Filed
Decision will be entered under Rule 155.
Donn Kemble, for the petitioners.
Joyce M. Resnick and Frank R. Bailey, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies of $ 95,867, $ 44,432, and $ 8,724 in petitioners'…
2Cases cited15 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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