1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2819 (1992)
 

TANNER v. COMMISSIONER

Docket Nos. 213-86, 22654-86, 22228-89.

63 T.C.M. 2819 (1992)

T.C. Memo. 1992-235

Gordon Tanner and Joan Tanner, et al v. Commissioner.

United States Tax Court.

Filed April 21, 1992.

Attorney(s) appearing for the Case

Curtis U. Darling, 1430 Truxtun Ave., Bakersfield, Calif., and Suellen H. Anderson, for petitioners in Docket Nos. 213-86 and 22228-89. Jack Elon Hildreth. Jr., for petitioners in Docket No. 22654-86. Steven J. Sibley, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

These consolidated cases were assigned to Special Trial Judge John J. Pajak pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Special Trial Judge's opinion, which is set forth...

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