Legal Opinion
Paul W. Thielking, O.D., P.C. v. Commissioner
United States Tax Court
Decided May 4, 1987No. Docket Nos. 893-84, 956-84UnpublishedCited by 1 opinion
1Opinion of the Court
PAUL W. THIELKING, O.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PAUL W. AND LEILA C. THIELKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paul W. Thielking, O.D., P.C. v. Commissioner
Docket Nos. 893-84, 956-84.
United States Tax Court
T.C. Memo 1987-227; 1987 Tax Ct. Memo LEXIS 227; 53 T.C.M. (CCH) 746; T.C.M. (RIA) 87227;
May 4, 1987.
Paul M. Thielking, for the petitioners.
Mark E. O'Leary, for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, Judge *: In these consolidated cases, respondent determined the following deficiencies:
Docket No.
Petitioner
Year
Defici…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Seligman v. CommissionerUnited States Tax Court · 1985
- Baird v. CommissionerUnited States Tax Court · 1955
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ralph D. Crowley and Frances A. Crowley v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1992