WILKISON v. COMMISSIONER

Docket No. 12381-86.

55 T.C.M. 1635 (1988)

T.C. Memo. 1988-386

Gordon H. Wilkison and Sandra S. Wilkison v. Commissioner.

United States Tax Court.

Filed August 17, 1988.


Attorney(s) appearing for the Case

Grover Cunningham, 610 Park Blvd., Austin, Tex., for the petitioners. Elena Diaz, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

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

Year                         Deficiency

1982 .......................   $6,205
1983 .......................    3,236

After a concession by petitioners, the issues for decision are (1) whether certain motion picture processing equipment was placed in service by petitioner during 1982...

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