Legal Opinion
Farrar v. Commissioner
United States Tax Court
Decided August 16, 1988No. Docket No. 7258-85UnpublishedCited by 3 opinions
1Opinion of the Court
FRANK L. FARRAR AND PATRICIA J. FARRAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Farrar v. Commissioner
Docket No. 7258-85
United States Tax Court
T.C. Memo 1988-385; 1988 Tax Ct. Memo LEXIS 398; 55 T.C.M. (CCH) 1628; T.C.M. (RIA) 88385;
August 16, 1988; As amended August 16, 1988
Danny R. Smeins, for the petitioners.
Robert F. Cunningham, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1979 in the amount of $ 107,481.77, and an addition to tax in the amount of $…
2Cases cited15 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Millsap v. CommissionerUnited States Tax Court · 1966
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension FundCourt of Appeals for the First Circuit · 2013
- Melvyn L. Bell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2000
- Melvyn L. Bell v. CIRCourt of Appeals for the Eighth Circuit · 2000