Legal Opinion
Armstrong v. Commissioner
United States Tax Court
Decided December 8, 1993No. Docket Nos. 11177-92, 11178-92Unpublished
1Opinion of the Court
OTIS ARMSTRONG AND YVONNE D. ARMSTRONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Armstrong v. Commissioner
Docket Nos. 11177-92, 11178-92
United States Tax Court
T.C. Memo 1993-579; 1993 Tax Ct. Memo LEXIS 596; 66 T.C.M. (CCH) 1502; 18 Employee Benefits Cas. (BNA) 1014;
December 8, 1993, Filed
Decisions will be entered for respondent.
For petitioners: Michael J. Sternick.
For respondent: Robert A. Varra.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax of $ 53,675, $ 14,829, and $ 7,618, for taxable years 1987, 1988,…
2Cases cited8 opinions
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Hines v. CommissionerUnited States Tax Court · 1979
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- Michael J. Berman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
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