Legal Opinion
Buchholz v. Commissioner
United States Tax Court
Decided June 27, 1983No. Docket No. 4351-79Unpublished
1Opinion of the Court
WILLIAM B. BUCHHOLZ AND BARBARA J. BUCHHOLZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buchholz v. Commissioner
Docket No. 4351-79.
United States Tax Court
T.C. Memo 1983-378; 1983 Tax Ct. Memo LEXIS 408; 46 T.C.M. (CCH) 608; T.C.M. (RIA) 83378;
June 27, 1983.
Terence J. Yamada and Peter M. Gunnar, for the petitioners.
Ralph W. Jones, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency in petitioners' Federal income taxes for 1976 in the amount of $198. The issues for decision are:
1. Whether petitioners are entitled to…
2Cases cited5 opinions
- Bolton v. CommissionerUnited States Tax Court · 1981
- Dorance D. And Helen A. Bolton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- S. Richard Fine v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- Fine v. United StatesDistrict Court, N.D. Illinois · 1980