Legal Opinion
Resser v. Commissioner
United States Tax Court
Decided August 27, 1991No. Docket No. 18606-88UnpublishedCited by 1 opinion
1Opinion of the Court
ALAN M. RESSER AND MELINDA B. RESSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Resser v. Commissioner
Docket No. 18606-88
United States Tax Court
T.C. Memo 1991-423; 1991 Tax Ct. Memo LEXIS 472; 62 T.C.M. (CCH) 617; T.C.M. (RIA) 91423;
August 27, 1991, Filed
Decision will be entered for the respondent.
Charles R. Levun and John V. Ryan III, for the petitioners.
Joseph T. Ferrick and James C. Lanning, for the respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1982 in the amount…
2Cases cited16 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Siegel v. CommissionerUnited States Tax Court · 1982
- Solowiejczyk v. CommissionerUnited States Tax Court · 1985
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996