Legal Opinion
Ishijima v. Commissioner
United States Tax Court
Decided July 26, 1994No. Docket Nos. 27713-91, 10832-92UnpublishedCited by 2 opinions
1Opinion of the Court
MASATO AND HIROKO ISHIJIMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ishijima v. Commissioner
Docket Nos. 27713-91, 10832-92
United States Tax Court
T.C. Memo 1994-353; 1994 Tax Ct. Memo LEXIS 351; 68 T.C.M. (CCH) 231;
July 26, 1994, Filed
Decision will be entered under Rule 155 at docket No. 27713-91. Decision will be entered for petitioners at docket No. 10832-92.
Masato and Hiroko Ishijima, pro se.
For respondent: Louis B. Jack and Roy Wulf.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal…
2Cases cited16 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McCulley v. CommissionerUnited States Tax Court · 1997
- Rehtorik v. CommissionerUnited States Tax Court · 1996