Legal Opinion
Reynolds v. Commissioner
United States Tax Court
Decided May 26, 1987No. Docket No. 8087-84Unpublished
1Opinion of the Court
HAROLD M. REYNOLDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reynolds v. Commissioner
Docket No. 8087-84.
United States Tax Court
T.C. Memo 1987-261; 1987 Tax Ct. Memo LEXIS 261; 53 T.C.M. (CCH) 887; T.C.M. (RIA) 87261;
May 26, 1987; Reversed November 16, 1988
Thomas A. Caldwell and Joanne C. Beckman, for the petitioner.
Vallie C. Brooks, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
Tax Year
Ended
Deficiency
December 31, 1974
$28,790.00
December 31, 1977
1 380,364.50
After concessions by…
2Cases cited43 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- Achiro v. CommissionerUnited States Tax Court · 1981
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