Legal Opinion
Dieker v. Comm'r
United States Tax Court
Decided September 28, 2005No. Nos. 127-04, 128-04, 130-04Unpublished
1Opinion of the Court
DENIS H. DIEKER, JR., AND SHIRLEY J. DIEKER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dieker v. Comm'r
Nos. 127-04, 128-04, 130-04
United States Tax Court
T.C. Memo 2005-225; 2005 Tax Ct. Memo LEXIS 225; 90 T.C.M. (CCH) 329;
September 28, 2005, Filed
Jack D. Flesher, Gregory L. Franken, and Gregg C. Goodwin, for petitioners.
Ann L. Darnold, for respondent.
Gerber, Joel
JOELGERBER
MEMORANDUM OPINION
GERBER, Chief Judge: These cases were consolidated for purposes of trial, briefing, and opinion. For 1998 and 1999, respondent determined the following deficiencies in…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Vastola v. CommissionerUnited States Tax Court · 1985
- Colonial Wholesale Beverage Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Weaver v. Comm'rUnited States Tax Court · 2003
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