Legal Opinion
Dickson v. Commissioner
United States Tax Court
Decided December 5, 1983No. Docket No. 21346-81UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT W. DICKSON AND JEANNE K. DICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dickson v. Commissioner
Docket No. 21346-81.
United States Tax Court
T.C. Memo 1983-723; 1983 Tax Ct. Memo LEXIS 65; 47 T.C.M. (CCH) 509; T.C.M. (RIA) 83723;
December 5, 1983.
Lawrence J. Hayes, for the petitioners.
Dale L. Newland, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $7,398.61 in petitioners' 1979 Federal income tax. The issues for decision are (1) whether petitioners' sailboat activities constitute an activity not…
2Cases cited21 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Allen v. CommissionerUnited States Tax Court · 1979
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Antonides v. CommissionerCourt of Appeals for the Fourth Circuit · 1990
- Gary Antonides v. Commissioner of Internal Revenue, David Smith Mary Diane Smith v. Commissioner of Internal Revenue, Richard Herdendorf Phyllis Herdendorf v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990