Legal Opinion
Wiese v. Commissioner
United States Tax Court
Decided November 29, 1976No. Docket Nos. 7317-74, 7406-74Unpublished
1Opinion of the Court
HERBERT E. WIESE and MARY C. WIESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PAUL H. ANDERSON and FRANCES M. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wiese v. Commissioner
Docket Nos. 7317-74, 7406-74.
United States Tax Court
T.C. Memo 1976-362; 1976 Tax Ct. Memo LEXIS 46; 35 T.C.M. (CCH) 1641; T.C.M. (RIA) 760362;
November 29, 1976, Filed; As Amended Feb. 3, 1977.
Theodore L. Jones,David Irvin Couvillion and Gregory A. Pletsch, for the petitioners.
William A. Neilson, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The…
2Cases cited23 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Lynch v. HornbySupreme Court of the United States · 1918
- Reinecke v. SmithSupreme Court of the United States · 1933
- Rose v. CommissionerUnited States Tax Court · 1970
- Dougherty v. CommissionerUnited States Tax Court · 1973
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