Legal Opinion

Kluesner v. Commissioner

United States Tax Court

Decided February 27, 1989No. Docket Nos. 5383-87; 6237-87Unpublished

1Opinion of the Court

VIRGIL A. KLUESNER AND MARY J. KLUESNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CPT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kluesner v. Commissioner

Docket Nos. 5383-87; 6237-87.

United States Tax Court

T.C. Memo 1989-83; 1989 Tax Ct. Memo LEXIS 87; 56 T.C.M. (CCH) 1354; T.C.M. (RIA) 89083;

February 27, 1989.

Michael J. Mollerus and Allan R. Poncin, for the petitioners in docket No. 5383-87.

John S. Jagiela and Mark A. Kimball, for the petitioner in docket No. 6237-87.

Charles M. Berlau, for the respondent.

WILLIAMS

MEMORANDUM OPINION

WILLIAMS,…

2Cases cited10 opinions

  1. Morgan v. CommissionerSupreme Court of the United States · 1940
  2. Rogers v. Guaranty Trust Co.Supreme Court of the United States · 1933
  3. Merickel v. Erickson Stores CorporationSupreme Court of Minnesota · 1959
  4. Mitchell v. RendeSupreme Court of Minnesota · 1947
  5. Duffy v. Park Terrace Supper Club, Inc.Supreme Court of Minnesota · 1973

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