Legal Opinion
Richard v. Commissioner
United States Tax Court
Decided May 16, 1988No. Docket No. 40780-86UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES R. and LINDA L. RICHARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Richard v. Commissioner
Docket No. 40780-86.
United States Tax Court
T.C. Memo 1988-217; 1988 Tax Ct. Memo LEXIS 245; 55 T.C.M. (CCH) 864; T.C.M. (RIA) 88217;
May 16, 1988
Claude T. Allen, for the petitioners.
Thomas N. Thompson, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency of $ 6,527 against petitioners for the 1983 taxable year. The only issue we must decide is whether James R. Richard (hereinafter Mr. Richard or petitioner) was a "qualified…
2Cases cited7 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Dawson v. CommissionerUnited States Tax Court · 1972
- Maclean v. CommissionerUnited States Tax Court · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- George H. Jones and Betty A. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Miller v. CommissionerUnited States Tax Court · 1988