Legal Opinion
Charleston v. Commissioner
United States Tax Court
Decided August 11, 1986No. Docket Nos. 14999-84, 15000-84Unpublished
1Opinion of the Court
DON AND RITA CHARLESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DON CHARLESTON & CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Charleston v. Commissioner
Docket Nos. 14999-84, 15000-84.
United States Tax Court
T.C. Memo 1986-372; 1986 Tax Ct. Memo LEXIS 245; 52 T.C.M. (CCH) 174; T.C.M. (RIA) 86372;
August 11, 1986.
Mark Charleston, for the petitioners.
Evelyn M. Zeller, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in petitioners' taxable years 1979, 1980 and 1981. These consolidated cases…
2Cases cited23 opinions
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Falsetti v. CommissionerUnited States Tax Court · 1985
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
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