Legal Opinion
Sodoma v. Commissioner
United States Tax Court
Decided June 13, 1996No. Docket No. 19881-94UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT C. SODOMA AND GWEN A. SODOMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sodoma v. Commissioner
Docket No. 19881-94
United States Tax Court
T.C. Memo 1996-275; 1996 Tax Ct. Memo LEXIS 295; 71 T.C.M. (CCH) 3178;
June 13, 1996, Filed
Respondent's motion for summary judgment will be granted and decision will be entered for respondent.
Leonard Lanny Leighton, for petitioners. 1
Joni D. Larson, for respondent.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 21,104 in petitioners' 1993 Federal income tax.
This case is before us on…
2Cases cited20 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Hibernia National Bank v. John W. CarnerCourt of Appeals for the Fifth Circuit · 1993
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
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3Cited by1 opinion
- Abrahamsen v. United StatesUnited States Court of Federal Claims · 1999