McDonald v. Commissioner
United States Tax Court
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
- Bolton v. CommissionerUnited States Tax Court · 1981
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Grace v. CommissionerUnited States Tax Court · 1969
- Smith v. CommissionerUnited States Tax Court · 1963
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