Legal Opinion
Magnussen v. Commissioner
United States Tax Court
Decided June 25, 1987No. Docket No. 39661-85Unpublished
1Opinion of the Court
BERNARD L. MAGNUSSEN AND SANDRA C. MAGNUSSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Magnussen v. Commissioner
Docket No. 39661-85.
United States Tax Court
T.C. Memo 1987-315; 1987 Tax Ct. Memo LEXIS 315; 53 T.C.M. (CCH) 1233; T.C.M. (RIA) 87315;
June 25, 1987.
John A. Runte, for the petitioners.
Debra Estrem, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' 1980 and 1982 Federal income tax in the amounts of $71,542 and $1,975, respectively. After concessions, including a complete concession by…
2Cases cited10 opinions
- Graff v. CommissionerUnited States Tax Court · 1980
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.Court of Appeals for the Fifth Circuit · 1968
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