Legal Opinion
Samsa v. Commissioner
United States Tax Court
Decided September 16, 1981No. Docket No. 4660-79Unpublished
1Opinion of the Court
ALBERT R. SAMSA, JR. AND MICHAEL D. SAMSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Samsa v. Commissioner
Docket No. 4660-79.
United States Tax Court
T.C. Memo 1981-517; 1981 Tax Ct. Memo LEXIS 229; 42 T.C.M. (CCH) 1101; T.C.M. (RIA) 81517;
September 16, 1981.
Albert R. Samsa, Jr. and Michael D. Samsa, pro se.
Wayne R. Appleman, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies:
Petitioner
Year
Deficiency
Albert R. Samsa, Jr
1976
$ 4,595
Michael D. Samsa
1976
4,980
The sole issue for decision is whether petitioners…
2Cases cited2 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Bryan v. CommissionerUnited States Tax Court · 1980