Legal Opinion
Grinalds v. Commissioner
United States Tax Court
Decided February 25, 1993No. Docket No. 30624-91UnpublishedCited by 7 opinions
1Opinion of the Court
HENRY F. GRINALDS AND THELMA GRINALDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grinalds v. Commissioner
Docket No. 30624-91
United States Tax Court
T.C. Memo 1993-66; 1993 Tax Ct. Memo LEXIS 66; 65 T.C.M. (CCH) 1971;
February 25, 1993, Filed
Decision will be entered under Rule 155.
Henry F. Grinalds, pro se.
For respondent: John M. Altman.
PATE
PATE
MEMORANDUM OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' 1987 and 1988 Federal income taxes of $…
2Cases cited11 opinions
- Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Piggly Wiggly Southern, Inc. v. CommissionerUnited States Tax Court · 1985
- Minot Federal Savings & Loan Assn. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Consolidated Freightways, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
- Kurzet v. CommissionerCourt of Appeals for the Tenth Circuit · 2000
- Broz v. Comm'rUnited States Tax Court · 2011
- Broz v. Comm'rUnited States Tax Court · 2011
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
2 more not listed; retrieve them via the Exa API.