Legal Opinion
Clausse v. Commissioner
United States Tax Court
Decided May 4, 1995No. Docket No. 3383-94UnpublishedCited by 2 opinions
1Opinion of the Court
BRUCE W. AND BARBARA M. CLAUSSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clausse v. Commissioner
Docket No. 3383-94
United States Tax Court
T.C. Memo 1995-198; 1995 Tax Ct. Memo LEXIS 198; 69 T.C.M. (CCH) 2546;
May 4, 1995, Filed
Decision will be entered for respondent.
Bruce W. and Barbara M. Clausse, pro se.
For respondent: S. Mark Barnes
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $ 1,673 in petitioners' 1990 Federal income tax.
The…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Haar v. CommissionerUnited States Tax Court · 1982
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Take v. CommissionerUnited States Tax Court · 1984
- Daniel S. And Emma F. Haar v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
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