Legal Opinion
Hall v. Commissioner
United States Tax Court
Decided May 21, 1990No. Docket Nos. 4651-85, 4652-85UnpublishedCited by 1 opinion
1Opinion of the Court
JERRY LYNN HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KENNETH RALPH URANGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket Nos. 4651-85, 4652-85
United States Tax Court
T.C. Memo 1990-244; 1990 Tax Ct. Memo LEXIS 251; 59 T.C.M. (CCH) 608; T.C.M. (RIA) 90244;
May 21, 1990, Filed
Hector C. Perez and Alan R. Herson, for the petitioners.
Thomas J. Travers and Carl D. Inskeep, for the respondent.
WRIGHT, Judge .
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
In these consolidated cases, respondent determined by notices of deficiency dated…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
31 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Arc Electrical Construction Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991