Legal Opinion
Jenkins v. Commissioner
United States Tax Court
Decided June 30, 1988No. Dockets Nos. 34713-83; 17452-84UnpublishedCited by 1 opinion
1Opinion of the Court
HERBERT JENKINS AND BERTHA J. JENKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jenkins v. Commissioner
Dockets Nos. 34713-83; 17452-84.
United States Tax Court
T.C. Memo 1988-292; 1988 Tax Ct. Memo LEXIS 320; 55 T.C.M. (CCH) 1215; T.C.M. (RIA) 88292;
June 30, 1988.
Stanley L. Ruby and Howard L. Richshafer, for the petitioners.
Jennifer H. Decker, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax
Section
Section
Se…
2Cases cited35 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Vanicek v. CommissionerUnited States Tax Court · 1985
30 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richlands Medical Ass'n v. Comm'rUnited States Tax Court · 1990