Legal Opinion
Maack v. Commissioner
United States Tax Court
Decided January 20, 1983No. Docket No. 25100-81UnpublishedCited by 2 opinions
1Opinion of the Court
GLEN W. MAACK and HENRIETTA MAACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maack v. Commissioner
Docket No. 25100-81.
United States Tax Court
T.C. Memo 1983-37; 1983 Tax Ct. Memo LEXIS 750; 45 T.C.M. (CCH) 553; T.C.M. (RIA) 83037;
January 20, 1983.
R. E. T. Smith, for the petitioners.
Richard C. McLaughlin, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $764 deficiency in petitioners' income tax for the taxable year ended December 31, 1978. After concessions, the only issue remaining in dispute is whether sales tax paid in connection with the…
2Cases cited5 opinions
- Arrigoni v. CommissionerUnited States Tax Court · 1980
- Stout v. CommissionerUnited States Tax Court · 1959
- Petty v. CommissionerUnited States Tax Court · 1981
- Florence L. Rogers, and Joe W. Stout and Eudora Stout v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Hudson v. CommissionerUnited States Tax Court · 1981
3Cited by2 opinions
- Bailey v. CommissionerUnited States Tax Court · 1987
- Bailey v. CommissionerUnited States Tax Court · 1987