Legal Opinion
Ringger v. Commissioner
United States Tax Court
Decided December 10, 1991No. Docket No. 30367-89Unpublished
1Opinion of the Court
PETER K. RINGGER AND KATHLEEN RINGGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ringger v. Commissioner
Docket No. 30367-89
United States Tax Court
T.C. Memo 1991-613; 1991 Tax Ct. Memo LEXIS 660; 62 T.C.M. (CCH) 1436; T.C.M. (RIA) 91613;
December 10, 1991, Filed
Decision will be entered under Rule 155.
Brent R. Armstrong, for the petitioners.
S. Mark Barns, for the respondent.
KORNER, Judge.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 12,226.40 in petitioners' 1983 Federal income tax. Following concessions by respondent, 1 the issues for…
2Cases cited12 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Smith v. CommissionerUnited States Tax Court · 1973
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