Legal Opinion
Beam v. Commissioner
United States Tax Court
Decided June 19, 1990No. Docket No. 28837-88UnpublishedCited by 1 opinion
1Opinion of the Court
FLOYD W. AND ELAINE M. BEAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beam v. Commissioner
Docket No. 28837-88
United States Tax Court
T.C. Memo 1990-304; 1990 Tax Ct. Memo LEXIS 322; 59 T.C.M. (CCH) 915; T.C.M. (RIA) 90304;
June 19, 1990, Filed
Decision will be entered under Rule 155.
William P. Koontz, for the petitioners.
Catherine J. Caballero, for the respondent.
GERBER, Judge.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent, by means of a notice of deficiency dated August 4, 1988, determined a deficiency in petitioners' 1981 income tax of $ 39,752, plus additions to tax…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Tokarski v. CommissionerUnited States Tax Court · 1986
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002