1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1377 (1985)
 

CRUEA v. COMMISSIONER

Docket No. 26283-82.

50 T.C.M. 1377 (1985)

T.C. Memo. 1985-553

Gerald B. and Sharon S. Cruea v. Commissioner.

United States Tax Court.

Filed November 6, 1985.

Attorney(s) appearing for the Case

W. Joseph Owen, III, for the petitioners. Scott Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1979 Federal income taxes in the amount of $7,442.35 and a section 6653(b)1 fraud addition in the amount of $3,721.18. The issues for decision are as follows:2

(1) The amount of income petitioners must recognize from petitioner Sharon S. Cruea's embezzlement activities;

(2) 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