Legal Opinion
Behrens v. Commissioner
United States Tax Court
Decided April 23, 1985No. Docket No. 20583-82Unpublished
1Opinion of the Court
FREDERICK W. BEHRENS AND ETHEL BEHRENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Behrens v. Commissioner
Docket No. 20583-82.
United States Tax Court
T.C. Memo 1985-195; 1985 Tax Ct. Memo LEXIS 436; 49 T.C.M. (CCH) 1284; T.C.M. (RIA) 85195;
April 23, 1985.
Robert J. Murray, for the petitioners.
Robert L. Archambault, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in the amount of $11,363.70 in petitioners' 1978 Federal income tax. After concessions by petitioners, 1 the sole issue for decision is whether…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Weiss v. StearnSupreme Court of the United States · 1924
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
16 more not listed; retrieve them via the Exa API.