Legal Opinion
Ruppel v. Commissioner
United States Tax Court
Decided May 11, 1987No. Docket No. 24822-84UnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE RUPPEL AND SANDRA RUPPEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ruppel v. Commissioner
Docket No. 24822-84.
United States Tax Court
T.C. Memo 1987-248; 1987 Tax Ct. Memo LEXIS 248; 53 T.C.M. (CCH) 829; T.C.M. (RIA) 87248;
May 11, 1987.
John T. Blakely and Bruce H. Bokor, for the petitioners.
J. Michael Melvin, for the respondent.
SCOTT
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax in the amounts and for the years as follows:
Year Ending
Deficiency
December 31, 1978
$312,202.76
December 31, 1979
151,687.00
The issue for decision is whether…
2Cases cited7 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
- Imel v. CommissionerUnited States Tax Court · 1973
- Butler v. CommissionerUnited States Tax Court · 1961
- Sales v. CommissionerUnited States Tax Court · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. CommissionerUnited States Tax Court · 2019