Legal Opinion
Murphy v. Commissioner
United States Tax Court
Decided July 7, 1993No. Docket No. 4857-91UnpublishedCited by 1 opinion
1Opinion of the Court
MICHAEL E. MURPHY and KATHERINE L. MURPHY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Murphy v. Commissioner
Docket No. 4857-91
United States Tax Court
T.C. Memo 1993-292; 1993 Tax Ct. Memo LEXIS 295; 66 T.C.M. (CCH) 32;
July 7, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Thomas I. Hara.
For respondent: Robert F. Cunningham, and Thomas E. Ritter.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an income tax deficiency of $ 26,207 for 1986 against petitioners, husband and wife. After certain concessions by petitioners, the remaining issues…
2Cases cited11 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- James E. Austin and Elizabeth G. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Austin v. CommissionerUnited States Tax Court · 1960
- Grant v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ray v. CIRCourt of Appeals for the Fifth Circuit · 2021