Legal Opinion
Bentley v. Commissioner
United States Tax Court
Decided April 4, 1995No. Docket No. 26112-93Unpublished
1Opinion of the Court
BRETT K. AND ANN M. BENTLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bentley v. Commissioner
Docket No. 26112-93
United States Tax Court
T.C. Memo 1995-144; 1995 Tax Ct. Memo LEXIS 145; 69 T.C.M. (CCH) 2303; T.C.M. (RIA) 95144;
April 4, 1995, Filed
Decision will be entered under Rule 155.
Ann M. Bentley, pro se.
For respondent: Barbara E. Horan.
DEAN
DEAN
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency of $ 1,181 in petitioners' 1991 Federal income…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Frank F. And Judith J. Foil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Foil v. CommissionerUnited States Tax Court · 1989
- Gertz v. CommissionerUnited States Tax Court · 1975
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