Legal Opinion
Woodall v. Commissioner
United States Tax Court
Decided January 17, 1991No. Docket Nos. 31937-87, 31938-37UnpublishedCited by 1 opinion
1Opinion of the Court
PHYLLIS A. WOODALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JEANNIE S. COUTTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Woodall v. Commissioner
Docket Nos. 31937-87, 31938-37
United States Tax Court
T.C. Memo 1991-15; 1991 Tax Ct. Memo LEXIS 15; 61 T.C.M. (CCH) 1682; T.C.M. (RIA) 91015;
January 17, 1991, Filed
Decisions will be entered under Rule 155.
Towner Leeper and John Leeper, for the petitioners.
William R. Leighton, for the respondent.
FEATHERSTON, Judge.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in and additions to…
2Cases cited14 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Parks v. CommissionerUnited States Tax Court · 1990
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Harper v. CommissionerUnited States Tax Court · 1970
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- SUNIK v. COMMISSIONERUnited States Tax Court · 2001