Legal Opinion
Lively v. Commissioner
United States Tax Court
Decided October 6, 1982No. Docket No. 22233-80Unpublished
1Opinion of the Court
RICHARD W. LIVELY and VERONICA LIVELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lively v. Commissioner
Docket No. 22233-80.
United States Tax Court
T.C. Memo 1982-590; 1982 Tax Ct. Memo LEXIS 157; 44 T.C.M. (CCH) 1351; T.C.M. (RIA) 82590;
October 6, 1982.
Thomas J. Carley, for the petitioners.
Rona Klein, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $6,173.00 and an addition to tax of $308.65 in petitioners' 1977 Federal income tax. The issues are whether (1) wages are income and (2) any part of petitioners' underpayment was due to…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Enoch v. CommissionerUnited States Tax Court · 1972
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- United States v. John E. BurasCourt of Appeals for the Ninth Circuit · 1980
- Hoelzer v. CommissionerUnited States Tax Court · 1982