1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 662 (1983)
 

HOUSTON v. COMMISSIONER

Docket Nos. 4012-82, 7314-82.

47 T.C.M. 662 (1983)

T.C. Memo. 1983-750

Esther L. Houston v. Commissioner. Donald E. Houston v. Commissioner.

United States Tax Court.

Filed December 15, 1983.

Attorney(s) appearing for the Case

Lawson J. Clark, II, for the petitioner in docket No. 4012-82. Henry E. Bradshaw and Paul J. Corsaro, for the petitioner in docket No. 7314-82. Reid M. Huey, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $5,168 and $5,584 in Petitioner Esther L. Houston's income taxes for 1978 and 1979, respectively, and deficiencies of $2,047 and $5,427 in Petitioner Donald E. Houston's income taxes for 1978 and 1979, respectively. After concessions, the issue remaining for decision in these consolidated cases is whether payments made by Esther to Donald pursuant to a divorce and...

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