1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 573 (1988)
 

NEWMAN v. COMMISSIONER

Docket No. 34414-86.

55 T.C.M. 573 (1988)

T.C. Memo. 1988-147

Michael E. and Sara S. Newman v. Commissioner.

United States Tax Court.

Filed April 11, 1988.

Attorney(s) appearing for the Case

James E. Cox, 324 East Magnolia, Auburn, Ala., for the petitioners. John F. Driscoll, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Year                       Deficiency

  1982 ..................... $1,245.29
  1983 .....................  2,179.00

After concessions by petitioners, the sole issue for decision is whether amounts received by petitioner Michael E. Newman during the years at issue constitute...

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