Legal Opinion
Edward A. Robinson III and Diana R. Robinson v. Commissioner
United States Tax Court
Decided September 5, 2002No. 9574-99Unknown
1Opinion of the Court
119 T.C. No. 4
UNITED STATES TAX COURT EDWARD A. ROBINSON III AND DIANA R. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9574-99. Filed September 5, 2002. P-H operated a law practice as a sole proprietorship at all relevant times. R audited Ps’ 1987 joint tax return and made several adjustments to the Schedules A and C attached to this tax return. Ps agreed to R’s adjustments and the resulting deficiencies and additions to tax. In 1994, R seized real property that Ps owned; in 1995, R sold the property and applied the proceeds to Ps’ underpayment of their…
2Cases cited92 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Russello v. United StatesSupreme Court of the United States · 1983
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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