Legal Opinion
Fitts v. Commissioner
United States Tax Court
Decided February 9, 1994No. Docket No. 747-91UnpublishedCited by 6 opinions
1Opinion of the Court
JAMES R. FITTS AND PAULA A. FITTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fitts v. Commissioner
Docket No. 747-91
United States Tax Court
T.C. Memo 1994-52; 1994 Tax Ct. Memo LEXIS 51; 67 T.C.M. (CCH) 2136;
February 9, 1994, Filed
Decision will be entered under Rule 155.
James R. Fitts and Paula A. Fitts, pro sese.
For respondent: Douglas S. Polsky.
COLVIN
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency of $ 40,725 in petitioners' Federal income tax for 1986.
After concessions, the sole issue to be decided is whether any part of $…
2Cases cited19 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Metzger v. CommissionerUnited States Tax Court · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- McKay v. CommissionerUnited States Tax Court · 1994
- Delaney v. CommissionerUnited States Tax Court · 1995
- Forest v. CommissionerUnited States Tax Court · 1995
- Delaney v. IRSCourt of Appeals for the First Circuit · 1996
1 more not listed; retrieve them via the Exa API.