Legal Opinion
Epping v. Commissioner
United States Tax Court
Decided May 14, 1992No. Docket No. 6024-90UnpublishedCited by 1 opinion
1Opinion of the Court
LAWRENCE T. EPPING AND JEANETTE T. EPPING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Epping v. Commissioner
Docket No. 6024-90
United States Tax Court
T.C. Memo 1992-279; 1992 Tax Ct. Memo LEXIS 302; 63 T.C.M. (CCH) 3012;
May 14, 1992, Filed
Decision will be entered under Rule 155.
Daniel A. Ritter, for petitioners.
Gerald Douglas, for respondent.
FAY
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in Federal income tax for tax years 1984, 1985, and 1986 of $ 35,296.20, $ 2,258.74, and $ 41,448.50, respectively. After concessions, the sole…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Estate of Palmer v. CommissionerUnited States Tax Court · 1986
3Cited by1 opinion
- Engel v. CommissionerUnited States Tax Court · 1993