Legal Opinion
Larson v. Commissioner
United States Tax Court
Decided June 29, 1994No. Docket No. 44303-85UnpublishedCited by 2 opinions
1Opinion of the Court
DUANE W. LARSON AND PAMELA A. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Larson v. Commissioner
Docket No. 44303-85
United States Tax Court
T.C. Memo 1994-302; 1994 Tax Ct. Memo LEXIS 305; 67 T.C.M. (CCH) 3154;
June 29, 1994, Filed
Decision will be entered for respondent.
Duane W. Larson, pro se.
For respondent: Jay M. Erickson.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in a joint notice of deficiency dated September 16, 1985, 1 determined income tax deficiencies and additions to tax for petitioners' 1978, 1979, and 1980 taxable years as…
2Cases cited61 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
56 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Larson v. United StatesUnited States Court of Federal Claims · 2009
- Hall v. Comm'rUnited States Tax Court · 2013