Legal Opinion
Thurman v. Commissioner
United States Tax Court
Decided June 30, 1998No. Tax Ct. Dkt. No. 16537-96UnpublishedCited by 7 opinions
1Opinion of the Court
JAMES L. AND LETA A. THURMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thurman v. Commissioner
Tax Ct. Dkt. No. 16537-96
United States Tax Court
T.C. Memo 1998-233; 1998 Tax Ct. Memo LEXIS 231; 75 T.C.M. (CCH) 2625;
June 30, 1998, Filed
Decision will be entered under Rule 155.
James L. Magee and Thomas H. Nelson, for petitioners.
Kay Hill, for respondent.
RUWE, JUDGE.
RUWE
MEMORANDUM OPINION
RUWE, JUDGE: Respondent determined a deficiency of $43,564 in petitioners' 1992 Federal income tax. The sole issue for decision is whether respondent may employ the doctrine of substantial…
2Cases cited30 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Bond v. CommissionerUnited States Tax Court · 1993
- Taylor v. CommissionerUnited States Tax Court · 1977
- Sperapani v. CommissionerUnited States Tax Court · 1964
25 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Estate of Roski v. Comm'rUnited States Tax Court · 2007
- Byrne v. Comm'rUnited States Tax Court · 2002
- United States v. JohnsonDistrict Court, D. Utah · 2016
- Estate of Edward P. Roski, Sr., Edward P. Roski, Jr. v. CommissionerUnited States Tax Court · 2007
2 more not listed; retrieve them via the Exa API.