1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 293 (1988)
 

BROWNLEE v. COMMISSIONER

Docket No. 18371-86.

55 T.C.M. 293 (1988)

T.C. Memo. 1988-91

Lela M. Brownlee v. Commissioner.

United States Tax Court.

Filed March 1, 1988.

Attorney(s) appearing for the Case

Kathryn J. Sedo, 229 19th Ave. S., Minneapolis, Minn., for the petitioner. Barbara A. Olson, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181 and 182.1 For convenience, the findings of fact and conclusions of law have been combined in this opinion.

Respondent determined a deficiency in Lela M. Brownlee's 1982 Federal income tax in the amount of $447.00. The issue for decision is whether...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases