1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 70 T.C.M.
  5. 70 T.C.M. 1049 (1995)
 

McDONALD v. COMMISSIONER

Docket No. 13217-93.

70 T.C.M. 1049 (1995)

T.C. Memo. 1995-503

Mary C. McDonald v. Commissioner.

United States Tax Court.

Filed October 23, 1995.

Attorney(s) appearing for the Case

Roderick L. MacKenzie, Sacramento, Calif., for the petitioner. Kathryn K. Vetter, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

Respondent determined a deficiency of $8,913 in petitioner's 1989 Federal income tax. Respondent further determined an accuracy-related penalty pursuant to section 6662(a)1 in the amount of $1,747.

After concessions, the issues for decision are: (1) Whether petitioner is entitled to a general business credit carryforward for the taxable year 1989; and (2) whether petitioner is liable for...

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