Legal Opinion
Bergman v. Commissioner
United States Tax Court
Decided May 29, 1985No. Docket No. 22593-81Unpublished
1Opinion of the Court
RALPH ROGER BERGMAN AND INGEBORG BERGMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bergman v. Commissioner
Docket No. 22593-81.
United States Tax Court
T.C. Memo 1985-256; 1985 Tax Ct. Memo LEXIS 375; 49 T.C.M. (CCH) 1578; T.C.M. (RIA) 85256;
May 29, 1985.
The court entered its order in favor of the commissioner.
Ralph Roger Bergman, pro se.
Mark H. Howard, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency of $3,013 in petitioners' Federal income tax for the taxable year 1976. After concessions, the issue remaining for…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Griffin v. IllinoisSupreme Court of the United States · 1956
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Cupp v. CommissionerUnited States Tax Court · 1975
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