Legal Opinion
Gill v. Commissioner
United States Tax Court
Decided March 1, 1994No. Docket Nos. 20100-91, 20188-91Unpublished
1Opinion of the Court
LARRY O. GILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; QUILTING CREATIONS BY D.J., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gill v. Commissioner
Docket Nos. 20100-91, 20188-91
United States Tax Court
T.C. Memo 1994-92; 1994 Tax Ct. Memo LEXIS 93; 67 T.C.M. (CCH) 2311;
March 1, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: David J. Lewis and Mark J. Skakun.
For respondent: Dawn Marie Krause.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to,…
2Cases cited50 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
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