1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 850 (1985)
 

O'NEILL v. COMMISSIONER

Docket Nos. 18045-80, 29097-82.

49 T.C.M. 850 (1985)

T.C. Memo. 1985-92

John H. O'Neill and Marilyn S. O'Neill v. Commissioner.

United States Tax Court.

Filed February 28, 1985.

Attorney(s) appearing for the Case

Edward B. Simpson, 50 California St., San Francisco, Calif., for the petitioners. Edward I. Kaplan, for the respondent.

Memorandum Findings of Fact and Opinion

PETERSON, Special Trial Judge:

These consolidated cases were assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d), and General Order No. 8, 81 T. C. XXIII (1983).

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

  Taxable Year                     Deficiency

     1976 ........................ $3,081.89
   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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