Legal Opinion

Abbene v. Commissioner

United States Tax Court

Decided September 21, 1998No. Tax Ct. Dkt. No. 16788-95UnpublishedCited by 1 opinion

1Opinion of the Court

MARTIN AND MARION ABBENE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Abbene v. Commissioner

Tax Ct. Dkt. No. 16788-95

United States Tax Court

T.C. Memo 1998-330; 1998 Tax Ct. Memo LEXIS 338; 76 T.C.M. (CCH) 444;

September 21, 1998, Filed

Decision will be entered for respondent.

Linda P. Azmon and Gary W. Bornholdt, for respondent.

Martin H. Bodian, for petitioners.

WELLS, JUDGE.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, JUDGE: Respondent determined deficiencies in petitioners' Federal income tax in the amounts of $18,905, $16,465, and $15,434 for taxable years 1990, 1991, and…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Dreicer v. CommissionerUnited States Tax Court · 1982
  3. Golanty v. CommissionerUnited States Tax Court · 1979
  4. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  5. Engdahl v. CommissionerUnited States Tax Court · 1979

9 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Morton v. United StatesUnited States Court of Federal Claims · 2011

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