Legal Opinion
Walstatter v. Commissioner
United States Tax Court
Decided March 16, 1992No. Docket No. 4490-89UnpublishedCited by 1 opinion
1Opinion of the Court
BENNETT S. AND MARCI E. WALSTATTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Walstatter v. Commissioner
Docket No. 4490-89.
United States Tax Court
T.C. Memo 1992-152; 1992 Tax Ct. Memo LEXIS 170; 63 T.C.M. (CCH) 2389; T.C.M. (RIA) 92152;
March 16, 1992, Filed
Decision will be entered for respondent.
Stephen L. Mason, for petitioners.
Paul N. Schneiderman, for respondent.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1985 in the amount of $ 10,329.46. The term "petitioner" will…
2Cases cited19 opinions
- In Re Clarence Oral Calhoun Fdba Bimbo's Place, Debtor. Jo Ann Long Fka Jo Ann Calhoun v. Clarence Oral Calhoun Fdba Bimbo's PlaceCourt of Appeals for the Sixth Circuit · 1983
- Commissioner v. LesterSupreme Court of the United States · 1961
- In the Matter of Rodney Coil, Bankrupt. Appeal of Rodney CoilCourt of Appeals for the Seventh Circuit · 1982
- Beard v. CommissionerUnited States Tax Court · 1981
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Derrick Davidson & Angela Davidson v. CommissionerUnited States Tax Court · 2018