1. Home
  2. Browse Decisions
  3. T.C.
  4. 98 T.C.
  5. 98 T.C. 503 (1992)
 

FOWLER v. COMMISSIONER

Docket No. 6760-90.

98 T.C. 503 (1992)

ROBERT O. FOWLER, JR., AND PAULA E. FOWLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 22, 1992.

Attorney(s) appearing for the Case

William H. Schmidt and Gary P. Brady, for petitioners.

Louise R. Forbes, for respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1986 of $110,364 and an addition to tax under section 6661(a)1 of $27,591. Respondent having conceded the addition to tax, the issue for decision is whether petitioners may elect 10-year averaging of a lump-sum distribution received in 1986 without making such election for another lump-sum distribution received and rolled...

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