Legal Opinion
Turney v. Commissioner
United States Tax Court
Decided February 9, 1987No. Docket No. 38952-85UnpublishedCited by 2 opinions
1Opinion of the Court
HAROLD A. and ANITA B. TURNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Turney v. Commissioner
Docket No. 38952-85.
United States Tax Court
T.C. Memo 1987-74; 1987 Tax Ct. Memo LEXIS 70; 53 T.C.M. (CCH) 80; T.C.M. (RIA) 87074;
February 9, 1987.
Harold A. Turney, pro so.
Debra K. Moe, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' 1980 and 1981 Federal income tax in the amounts of $4,175.00 and $3,444.00, respectively. The issues for decision are as follows:(1) Was petitioner 1 required to include in…
2Cases cited28 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. Lazy Fc RanchCourt of Appeals for the Ninth Circuit · 1973
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
23 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bagnell v. CommissionerUnited States Tax Court · 1993
- Magnussen v. CommissionerUnited States Tax Court · 1987