Legal Opinion
Sturm v. Commissioner
United States Tax Court
Decided December 30, 1987No. Docket No. 26723-83UnpublishedCited by 2 opinions
1Opinion of the Court
CARLYLE STURM AND CHARLOTTE STURM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sturm v. Commissioner
Docket No. 26723-83.
United States Tax Court
T.C. Memo 1987-625; 1987 Tax Ct. Memo LEXIS 670; 54 T.C.M. (CCH) 1394; T.C.M. (RIA) 87625;
December 30, 1987.
Thomas F. Topel, J. Marquis Eastwood, Kenneth L. Cutler, and Maureen H. Parkinson, for the petitioners.
Randall G. Durfee and Joel A. Lopata, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners, 1 Federal income tax liability as follows:
Year
Deficiency
1979
$…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Casebeer v. CommissionerCourt of Appeals for the Ninth Circuit · 1990
- Harvey L. Casebeer Patricia Casebeer Lewis W. Moore Shirley L. Moore Carlyle Sturm Charlotte Sturm v. Commissioner of Internal Revenue, Vincent T. Larsen Louise Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990