Legal Opinion
Stolte v. Commissioner
United States Tax Court
Decided August 12, 1999No. 22988-97UnpublishedCited by 1 opinion
1Opinion of the Court
JON L. STOLTE AND ESTHER J. STOLTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stolte v. Commissioner
No. 22988-97
United States Tax Court
T.C. Memo 1999-271; 1999 Tax Ct. Memo LEXIS 311; 78 T.C.M. (CCH) 300; T.C.M. (RIA) 99271;
August 12, 1999, Filed
Decision will be entered under Rule 155.
Robert C. Zack and Eric T. Weiss, for petitioners.
Alexandra E. Nicholaides, for respondent.
Laro, David
LARO
MEMORANDUM OPINION
LARO, JUDGE: Petitioners petitioned the Court on November 26, 1997, to redetermine respondent's determination of deficiencies in petitioners' Federal income tax for 1987…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Hines v. CommissionerUnited States Tax Court · 1979
- Michael J. Berman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
3Cited by1 opinion
- Braddock v. Comm'rUnited States Tax Court · 2016