Legal Opinion
Page v. Commissioner
United States Tax Court
Decided July 3, 1986No. Docket Nos. 18580-84, 822-85UnpublishedCited by 3 opinions
1Opinion of the Court
DOUGLAS A. PAGE AND CAROLYN PAGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Page v. Commissioner
Docket Nos. 18580-84, 822-85.
United States Tax Court
T.C. Memo 1986-275; 1986 Tax Ct. Memo LEXIS 336; 51 T.C.M. (CCH) 1351; T.C.M. (RIA) 86275;
July 3, 1986.
Randall D. B. Tigue, for the petitioners.
Jack Forsberg, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, on March 13, 1984, issued duplicate original statutory notices of deficiency for the taxable year 1980 to Douglas A. Page and Carolyn Page. On May 1, 1984, respondent issued a…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bixby v. CommissionerUnited States Tax Court · 1972
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Stephenson v. CommissionerUnited States Tax Court · 1982
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Douglas A. Page and Carolyn Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- In Re Collection of Delinquent Real Prop. TaxesSupreme Court of Minnesota · 1995
- State v. American Fundamentalist ChurchSupreme Court of Minnesota · 1995