Esler v. Commissioner
United States Tax Court
1Opinion of the Court
MICHAEL J. ESLER AND MARCIA E. LORENZEN, FORMERLY MARCIA E. ESLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ERIC R. HAESSLER AND ALICE A. HAESSLER; ROBERT P. JOHNSON AND JANICE L. JOHNSON; ROGER T. TILBURY AND MARGARET M. TILBURY; AND JACK R. PLATTEN AND ESTATE OF CAROL E. PLATTEN, DECEASED, JACK R. PLATTEN, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Esler v. Commissioner
Docket Nos. 43336-85; 45875-85.
United States Tax Court
T.C. Memo 1988-417; 1988 Tax Ct. Memo LEXIS 448; 56 T.C.M. (CCH) 41; T.C.M. (RIA) 88417;
September 1, 1988.
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2Cases cited2 opinions
- Karan v. CommissionerCourt of Appeals for the Seventh Circuit · 1963
- Cooney v. CommissionerUnited States Tax Court · 1975