Owen v. Commissioner
United States Tax Court
1Opinion of the Court
WILLIAM F. OWEN, JR., AND GRETCHEN K. OWEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STEPHEN B. McEACHRON AND MARY JANE McEACHRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Owen v. Commissioner
Docket Nos. 26790-84; 26791-84.
United States Tax Court
T.C. Memo 1987-375; 1987 Tax Ct. Memo LEXIS 375; 53 T.C.M. (CCH) 1480; T.C.M. (RIA) 87375;
July 28, 1987
John S. Jagiela and Mark A. Kimball, for the petitioners.
Genelle Forsberg, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in Federal income taxes…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Siegel v. CommissionerUnited States Tax Court · 1982
- Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
- Ridder v. CommissionerUnited States Tax Court · 1981
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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3Cited by5 opinions
- Eugene R. Connor and Mary P. Connor v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1988
- William F. Owen, Jr. Gretchen K. Owen v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Stephen B. McEachron and Mary Jane McEachron v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Hoisington v. CommissionerCourt of Appeals for the Tenth Circuit · 1987
- John R. Hoisington v. Commissioner Of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987