Legal Opinion
Linsmayer v. Commissioner
United States Tax Court
Decided September 12, 1995No. Docket No. 15094-92Unpublished
1Opinion of the Court
ROBERT M. AND CHRISTINE M. LINSMAYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Linsmayer v. Commissioner
Docket No. 15094-92.
United States Tax Court
T.C. Memo 1995-437; 1995 Tax Ct. Memo LEXIS 441; 70 T.C.M. (CCH) 664;
September 12, 1995, Filed
Decision will be entered for respondent.
Mark A. Pridgeon, for petitioners.
Jack Forsberg, for respondent.
SCOTT, Judge
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1985 in the amount of $ 15,973.20 and an addition to tax under section…
2Cases cited9 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
- Madison Gas and Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979
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