Legal Opinion
Sturm v. Commissioner
United States Tax Court
Decided April 19, 1993No. Docket No. 29058-82UnpublishedCited by 1 opinion
1Opinion of the Court
GERARD M. STURM AND ELIZABETH STURM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sturm v. Commissioner
Docket No. 29058-82
United States Tax Court
T.C. Memo 1993-172; 1993 Tax Ct. Memo LEXIS 173; 65 T.C.M. (CCH) 2447;
April 19, 1993, Filed
Elizabeth Sturm, a.k.a. Elizabeth Joyner, pro se.
For respondent: Laurie B. Kazenoff.
SWIFT
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' joint Federal income taxes in the amounts of $ 5,680 for 1979 and $ 9,897 for 1980. After various concessions, the sole issue for decision is whether…
2Cases cited11 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Mysse v. CommissionerUnited States Tax Court · 1972
- Bokum v. CommissionerUnited States Tax Court · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994