Legal Opinion
Williams v. Commissioner
United States Tax Court
Decided April 15, 1993No. Docket No. 1307-91Unpublished
1Opinion of the Court
PAUL A. WILLIAMS AND MARILEE WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Williams v. Commissioner
Docket No. 1307-91
United States Tax Court
T.C. Memo 1993-163; 1993 Tax Ct. Memo LEXIS 167; 65 T.C.M. (CCH) 2414;
April 15, 1993, Filed
For petitioners: Jodde Olsen Lanning.
For respondent: Dennis R. Onnen.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b) (3) 1 and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioners' 1986 Federal income tax in the amount of $ 7,625.
The sole issue is…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Rose v. CommissionerUnited States Tax Court · 1970
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