Legal Opinion
Borror v. Commissioner
United States Tax Court
Decided October 26, 1989No. Docket No. 34642-85Unpublished
1Opinion of the Court
WILLIAM E. BORROR AND ENID P. BORROR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Borror v. Commissioner
Docket No. 34642-85
United States Tax Court
T.C. Memo 1989-579; 1989 Tax Ct. Memo LEXIS 565; 58 T.C.M. (CCH) 499; T.C.M. (RIA) 89579;
October 26, 1989
William E. Borror, pro se.
Brett J. Miller, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year
Deficiency
1982
$ 6,004.50
1983
6,000.00
The primary issue for decision is whether monthly payments made by petitioner William…
2Cases cited24 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
19 more not listed; retrieve them via the Exa API.