United States Tax Court, 1986

Kent v. Commissioner

United States Tax Court · Decided April 10, 1986

51 T.C.M. 808; 1986 Tax Ct. Memo LEXIS 469; 1986 T.C. Memo. 139

Opinion

J. MARK KENT and JANICE M. KENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2361-83.

United States Tax Court

T.C. Memo 1986-139; 1986 Tax Ct. Memo LEXIS 469; 51 T.C.M. (CCH) 808; T.C.M. (RIA) 86139;

April 10, 1986; WITHDRAWN July 9, 1986

*469 Held: Petitioner's attorney's fees, paid for him by persons unknown, is the only unreported income taxable to petitioner as a result of marijuana smuggling operation.

Sidney Soltz, for the petitioners.

Theresa E. Mitchell, for the respondent.

WHITAKER

WHITAKER, Judge

Case-law data current through December 31, 2025. Source: CourtListener bulk data.