CAMPBELL v. COMMISSIONER

Docket Nos. 934-91, 935-91.

64 T.C.M. 1117 (1992)

T.C. Memo. 1992-620.

Carold Campbell v. Commissioner. Bobby Cates, v. Commissioner,

United States Tax Court.

Filed October 22, 1992.


Attorney(s) appearing for the Case

Charles R. Smith, Jr., 521 Madison St., Huntsville, Ala., for the petitioners. Donald R. Gilliland, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in each petitioner's Federal income tax for the calendar year 1987 as follows:

  Petitioner                        Deficiency

Carold Campbell .................     $14,568
Bobby Cates .....................      20,160

These cases were consolidated for trial, briefing, and opinion on July 31, 1991. One of the issues raised by...

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