Legal Opinion
Stone v. Commissioner
United States Tax Court
Decided October 29, 1985No. Docket No. 25736-82Unpublished
1Opinion of the Court
SHIROLD D. AND VIVIAN C. STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stone v. Commissioner
Docket No. 25736-82.
United States Tax Court
T.C. Memo 1985-544; 1985 Tax Ct. Memo LEXIS 88; 50 T.C.M. (CCH) 1345; T.C.M. (RIA) 85544;
October 29, 1985.
John A. Rollins,G. Nicholas Casey, Jr., and Steven F. Luby, for the petitioners.
Ronald T. Jordan and Mark S. Feuer, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $193 in petitioners' Federal income tax for 1979. The only issue to be decided is…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Robertson v. United StatesSupreme Court of the United States · 1952
- United States v. KaiserSupreme Court of the United States · 1960
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