Legal Opinion
Greer v. Commissioner
United States Tax Court
Decided January 19, 2000No. 191-98UnpublishedCited by 2 opinions
1Opinion of the Court
YANCY D. GREER AND RITA K. GREER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Greer v. Commissioner
No. 191-98
United States Tax Court
T.C. Memo 2000-25; 2000 Tax Ct. Memo LEXIS 21; 79 T.C.M. (CCH) 1405;
January 19, 2000, Filed
Decision will be entered under Rule 155.
Richard L. Weil, for petitioners.
Mary Beth Calkins, for respondent.
Swift, Stephen J.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, JUDGE: For 1993, respondent determined a deficiency of $ 29,025 in petitioners' Federal income tax.
Unless otherwise indicated, all section references are to the Internal Revenue Code in…
2Cases cited7 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Kovacs v. CommissionerUnited States Tax Court · 1993
- Davis v. Le BlancLouisiana Court of Appeal · 1963
- Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United StatesCourt of Appeals for the Fifth Circuit · 1995
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3Cited by2 opinions
- Chamberlain v. United StatesDistrict Court, E.D. Louisiana · 2003
- McCann v. CommissionerUnited States Tax Court · 2003