Legal Opinion
Kanetzke v. Commissioner
United States Tax Court
Decided April 4, 1991No. Docket No. 1121-89Unpublished
1Opinion of the Court
STEVEN SCOTT KANETZKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kanetzke v. Commissioner
Docket No. 1121-89
United States Tax Court
T.C. Memo 1991-152; 1991 Tax Ct. Memo LEXIS 171; 61 T.C.M. (CCH) 2337; T.C.M. (RIA) 91152;
April 4, 1991, Filed
Decision will be entered for the respondent.
W. F. Mason, Jr., for the petitioner.
Deborah C. Stanley, for the respondent.
RAUM, Judge.
RAUM
MEMORANDUM OPINION
The Commissioner determined deficiencies in petitioner's income taxes for the years 1982 and 1985 in the following amounts:
Year
Amount
1982
$ 1,426
1985
8,408
Petitioner resided in Vinton,…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
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