Legal Opinion
KLAUE v. COMMISSIONER
United States Tax Court
Decided May 4, 1999No. 13941-97; No. 20041-97Unpublished
1Opinion of the Court
AUGUST V. AND MARY E. KLAUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KLAUE v. COMMISSIONER
No. 13941-97; No. 20041-97
United States Tax Court
T.C. Memo 1999-151; 1999 Tax Ct. Memo LEXIS 187; 77 T.C.M. (CCH) 1961; T.C.M. (RIA) 99151;
May 4, 1999, Filed
Decisions will be entered under Rule 155.
Lowell V. Ruen, for petitioners.
Sandra Veliz, for respondent.
Parr, Carolyn Miller
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, JUDGE: In two notices of deficiency, respondent determined deficiencies in petitioners' Federal income tax for 1993 and 1994 in the amounts of $ 24,336 and $…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clark v. CommissionerUnited States Tax Court · 1952
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