Legal Opinion

Namyst v. Comm'r

United States Tax Court

Decided November 17, 2004No. 20313-03Unpublished

1Opinion of the Court

STEVEN J. AND TERRY L. NAMYST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Namyst v. Comm'r

No. 20313-03

United States Tax Court

T.C. Memo 2004-263; 2004 Tax Ct. Memo LEXIS 276; 88 T.C.M. (CCH) 463;

November 17, 2004., Filed

Decision was entered for respondent in part.

Jay B. Kelly, for petitioners.

Blaine Holiday, for respondent.

Goeke, Joseph Robert

Joseph Robert Goeke

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined deficiencies of $ 2,497, $ 3,724, $ 2,875, and $ 3,343, in petitioners' 1996, 1997, 1998, and 1999 Federal income taxes, respectively. Respondent…

2Cases cited11 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Vanicek v. CommissionerUnited States Tax Court · 1985
  3. Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  4. Eugene Coloman and Louise D. L. Coloman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
  5. Frank Biehl Barbara Biehl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003

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