Legal Opinion
Kahl v. Commissioner
United States Tax Court
Decided June 16, 1986No. Docket No. 868-79Unpublished
1Opinion of the Court
LESTER HOWARD KAHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kahl v. Commissioner
Docket No. 868-79.
United States Tax Court
T.C. Memo 1986-240; 1986 Tax Ct. Memo LEXIS 366; 51 T.C.M. (CCH) 1185; T.C.M. (RIA) 86240;
June 16, 1986.
Joseph L. Wyatt, Jr.,Laura Stern Seaver, and James R. McDaniel, for the petitioner.
Karl D. Zufelt, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year
Deficiency
1972
$2,088.72
1973
1,189,864.53
1975
121,191.19
After concessions, the issues for…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Stark v. CokerCalifornia Supreme Court · 1942
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
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