Legal Opinion

McDonald v. Commissioner

United States Tax Court

Decided May 30, 1991No. Docket No. 20664-89Unpublished

1Opinion of the Court

LILLIE B. McDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McDonald v. Commissioner

Docket No. 20664-89

United States Tax Court

T.C. Memo 1991-242; 1991 Tax Ct. Memo LEXIS 271; 61 T.C.M. (CCH) 2764; T.C.M. (RIA) 91242;

May 30, 1991, Filed

Decision will be entered under Rule 155.

Lillie B. McDonald, pro se.

Amy Dyar Seals and Robert B. Nadler, for the respondent.

SHIELDS, Judge.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in petitioner's Federal income taxes for 1985 and 1986 in the respective amounts of $ 1,303 and $ 1,700.

The issues are: (1)…

2Cases cited10 opinions

  1. Bolton v. CommissionerUnited States Tax Court · 1981
  2. Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
  3. Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
  4. Grace v. CommissionerUnited States Tax Court · 1969
  5. Smith v. CommissionerUnited States Tax Court · 1963

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