Legal Opinion
Witzel v. Commissioner
United States Tax Court
Decided March 4, 1999No. 6592-97UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM C. WITZEL AND GENE E. WITZEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Witzel v. Commissioner
No. 6592-97
United States Tax Court
T.C. Memo 1999-64; 1999 Tax Ct. Memo LEXIS 71; 77 T.C.M. (CCH) 1487; T.C.M. (RIA) 99064;
March 4, 1999, Filed
Decision will be entered for respondent.
Wayne A. Cooper, for petitioners.
John Q. Walsh, for respondent.
VASQUEZ, JUDGE.
VASQUEZ
MEMORANDUM OPINION
[1] VASQUEZ, JUDGE: Respondent determined a deficiency of $ 602,119 in petitioners' 1993 Federal income tax.
[2] After concessions, 1 the sole issue for decision is whether discharge of…
2Cases cited1 opinion
- Nelson v. CommissionerUnited States Tax Court · 1998
3Cited by1 opinion
- William C. Witzel and Gene E. Witzel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000