Legal Opinion

Bensberg v. Commissioner

United States Tax Court

Decided November 30, 1981No. Docket No. 14659-79Unpublished

Held, petitioner's income determined. Heldfurther, additions to tax imposed by respondent sustained.

1Opinion of the Court

RICHARD G. BENSBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bensberg v. Commissioner

Docket No. 14659-79.

United States Tax Court

T.C. Memo 1981-687; 1981 Tax Ct. Memo LEXIS 56; 42 T.C.M. (CCH) 1776; T.C.M. (RIA) 81687;

November 30, 1981

Held, petitioner's income determined. Heldfurther, additions to tax imposed by respondent sustained.

Richard G. Bensberg, pro se.

Cynthia J. Olson, for the respondent.

WILES

MEMORANDUM FINDINGS OF FACT AND OPINION

WILES, Judge: Respondent determined a $ 1,304 deficiency in petitioner's 1977 Federal income tax and imposed additions to tax under…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cupp v. CommissionerUnited States Tax Court · 1975
  3. Roberts v. CommissionerUnited States Tax Court · 1974
  4. Wilkinson v. CommissionerUnited States Tax Court · 1979
  5. Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944

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