Legal Opinion
Krizer v. Commissioner
United States Tax Court
Decided December 23, 1991No. Docket No. 28194-89UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN C. AND ELIZABETH L. KRIZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Krizer v. Commissioner
Docket No. 28194-89
United States Tax Court
T.C. Memo 1991-638; 1991 Tax Ct. Memo LEXIS 686; 62 T.C.M. (CCH) 1598; T.C.M. (RIA) 91638;
December 23, 1991, Filed
Decision will be entered for the respondent.
R. Dow Bonnell, for the petitioners.
Donald E. Edwards, and Nancy S. Vosar, for the respondent.
COUVILLION, Special Trial Judge.
COUVILLION
MEMORANDUM OPINION
This case was heard pursuant to section 7443A(b)(3) 1 and Rule 180 et seq.
In a notice of deficiency, respondent determined for 1985…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Mailman v. CommissionerUnited States Tax Court · 1988
- Colonial American Life Insurance v. CommissionerSupreme Court of the United States · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- George S. Mauerman v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994