1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 1454 (1997)
 

BROOKS v. COMMISSIONER

Docket Nos. 20859-95, 20860-95.

74 T.C.M. 1454 (1997)

T.C. Memo. 1997-568

James Brooks and Barbara Brooks v. Commissioner. John J. McMahon v. Commissioner.

United States Tax Court.

Filed December 23, 1997.

Attorney(s) appearing for the Case

Armondo O. Monaco II, for the petitioners.

Bradford A. Johnson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners James and Barbara Brooks' 1993 Federal income tax in the amount of $5,214. Respondent determined a deficiency in petitioner John J. McMahon's 1992 Federal income tax in the amount of $5,115.

After a...

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