Legal Opinion
Evans v. Commissioner
United States Tax Court
Decided May 19, 1988No. Docket Nos. 35870-85; 35918-85UnpublishedCited by 3 opinions
1Opinion of the Court
RICHARD M. AND ALYCE C. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GEORGE C. AND CAROLYN L. EVANS, Petitiones v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Commissioner
Docket Nos. 35870-85; 35918-85.
United States Tax Court
T.C. Memo 1988-228; 1988 Tax Ct. Memo LEXIS 257; 55 T.C.M. (CCH) 902; T.C.M. (RIA) 88228;
May 19, 1988.
John C. Coggin III and J. Richard Duke, for the petitioners.
J. Craig Young, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: In timely statutory notices of deficiency, respondent determined deficiencies in…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. ByrumSupreme Court of the United States · 1972
- Commissioner of Internal Revenue v. O. Liquidating CorporationCourt of Appeals for the Third Circuit · 1961
- Ohio Battery & Ignition Co. v. CommissionerUnited States Tax Court · 1945
- Hyland v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
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3Cited by3 opinions
- Northern States Power Company, Cross-Appellant/appellee v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1998
- Northern States Power Co. v. United StatesDistrict Court, D. Minnesota · 1997
- Northern States v. United StatesCourt of Appeals for the Eighth Circuit · 1998