Legal Opinion
O'Bryan v. Commissioner
United States Tax Court
Decided December 2, 1991No. Docket No. 2863-90Unpublished
1Opinion of the Court
DENNIS M. O'BRYAN and MARY E. O'BRYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Bryan v. Commissioner
Docket No. 2863-90
United States Tax Court
T.C. Memo 1991-593; 1991 Tax Ct. Memo LEXIS 643; 62 T.C.M. (CCH) 1347; T.C.M. (RIA) 91593;
December 2, 1991, Filed
Decision will be entered for the respondent.
Gerald H. Lakritz and Steven A. Kohler, for the petitioners.
Mark I. Seigel, for the respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM OPINION
Respondent determined a deficiency in petitioners' Federal income tax in the amount of $ 49,170.48 for 1986. The issue for decision is whether…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
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