Legal Opinion
Woesner Abstract & Title Co. v. Commissioner
United States Tax Court
Decided December 20, 1983No. Docket No. 7738-80Unpublished
1Opinion of the Court
WOESNER ABSTRACT & TITLE CO., BY MITCHELL M. WOESNER, PRESIDENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Woesner Abstract & Title Co. v. Commissioner
Docket No. 7738-80.
United States Tax Court
T.C. Memo 1983-764; 1983 Tax Ct. Memo LEXIS 25; 47 T.C.M. (CCH) 722; T.C.M. (RIA) 83764;
December 20, 1983.
Mitchell M. Woesner, (President), for the petitioner.
James M. Klein,Sheldon M. Kay, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency of $2,152 in the income tax due from petitioner for 1976. The sole issue for our…
2Cases cited14 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
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