Legal Opinion
Dahling v. Commissioner
United States Tax Court
Decided September 12, 1988No. Docket No. 15984-85Unpublished
1Opinion of the Court
WILLIAM C. DAHLING AND FRANCES L. DAHLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dahling v. Commissioner
Docket No. 15984-85.
United States Tax Court
T.C. Memo 1988-430; 1988 Tax Ct. Memo LEXIS 457; 56 T.C.M. (CCH) 131; T.C.M. (RIA) 88430;
September 12, 1988.
R. W. Kessler, for the petitioners.
James E. Kagy, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Taxable Year Ended
Deficiency
December 31, 1980
$ 12,197.01
December 31, 1981
2,017.00
After agreements and…
2Cases cited5 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner of Internal Rev. v. Laguna Land & W. Co.Court of Appeals for the Ninth Circuit · 1941
- Willow Terrace Dev. Co. v. CommissionerUnited States Tax Court · 1963
- Estate of Collins v. CommissionerUnited States Tax Court · 1958
- Keeler v. United StatesDistrict Court, N.D. Georgia · 1959