Legal Opinion
Wiertzema v. United States
District Court, D. North Dakota
Decided April 17, 1990No. Civ. A3-89-38PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WEBB, District Judge.
Plaintiff, Vance Wiertzema, was assessed and paid additional federal income tax for the taxable year 1983, after receiving a statutory Notice of Deficiency. Plaintiff had filed a claim for refund which was denied April 28, 1987.
Both plaintiff and defendant have moved for summary judgment in this case.
Facts
The parties have stipulated to certain facts. The pertinent facts are set forth. The plaintiff works on the family farm with his father and brothers. In February 1983 Plaintiff enrolled in a welding course at the Tulsa Welding School. Prior to this…
2Cases cited3 opinions
- O'Donnell v. CommissionerUnited States Tax Court · 1974
- Harold S. Divine and Rita K. Divine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Diaz v. CommissionerUnited States Tax Court · 1978
3Cited by3 opinions
- Amici v. United States (In re Amici)United States Bankruptcy Court, M.D. Florida · 1995
- RHOADES, McKEE, AND BOER v. United StatesDistrict Court, W.D. Michigan · 1994
- Connell v. CommissionerUnited States Tax Court · 1993