Plante v. Commissioner
United States Tax Court
1Opinion of the Court
JAMES R. L. AND TERESA A. H. PLANTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Plante v. Commissioner
Docket No. 28046-83.
United States Tax Court
T.C. Memo 1987-355; 1987 Tax Ct. Memo LEXIS 356; 53 T.C.M. (CCH) 1390; T.C.M. (RIA) 87355;
July 21, 1987.
James R. L. Plante and Teresa A. H. Plante, pro sese.
Kirk S. Chaberski, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1980 and 1981 in the amounts of $ 3,017.69 and $ 2,482, respectively. After…
2Cases cited21 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
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