Legal Opinion

Plante v. Commissioner

United States Tax Court

Decided July 21, 1987No. Docket No. 28046-83Unpublished

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

  1. Commissioner v. FlowersSupreme Court of the United States · 1946
  2. Kroll v. CommissionerUnited States Tax Court · 1968
  3. Tucker v. CommissionerUnited States Tax Court · 1971
  4. Mitchell v. CommissionerUnited States Tax Court · 1980
  5. Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969

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