Legal Opinion
Altenpohl v. Commissioner
United States Tax Court
Decided September 28, 1977No. Docket Nos. 9410-75, 9411-75, 9412-75Unpublished
1Opinion of the Court
PAUL ALTENPOHL and MARGARET ALTENPOHL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Altenpohl v. Commissioner
Docket Nos. 9410-75, 9411-75, 9412-75.
United States Tax Court
T.C. Memo 1977-342; 1977 Tax Ct. Memo LEXIS 100; 36 T.C.M. (CCH) 1377; T.C.M. (RIA) 770342;
September 28, 1977, Filed
William G. O'Neill and Hugh C. Sutherland, for the petitioners.
Lowell F. Raeder, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No.
Petitioner
TYE
Deficiency
9410-75
Paul…
2Cases cited12 opinions
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Wilson v. CommissionerUnited States Tax Court · 1966
- American Mfg. Co. v. CommissionerUnited States Tax Court · 1970
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