Legal Opinion
Vander Pol v. Commissioner
United States Tax Court
Decided November 4, 1987No. Docket No. 18729-84UnpublishedCited by 2 opinions
1Opinion of the Court
GERRIT VANDERPOL AND HENRIETTA VANDERPOL AND VAN'S TRACTOR, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vander Pol v. Commissioner
Docket No. 18729-84.
United States Tax Court
T.C. Memo 1987-555; 1987 Tax Ct. Memo LEXIS 547; 54 T.C.M. (CCH) 1021; T.C.M. (RIA) 87555;
November 4, 1987; As amended November 25, 1987
John L. Burghardt, for the petitioners.
Donna J. Rice, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By separate notices of deficiency dated March 15, 1984, respondent determined deficiencies in petitioners' Federal income tax as follows:
2Cases cited16 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- 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
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- VanderPol v. CommissionerUnited States Tax Court · 1988
- VanderPol v. CommissionerUnited States Tax Court · 1988