Legal Opinion

Balis v. Commissioner

United States Tax Court

Decided January 14, 1992No. Docket Nos. 27250-87, 8080-88, 32376-88Unpublished

1Opinion of the Court

WILLIAM L. BALIS AND MARGARET B. BALIS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Balis v. Commissioner

Docket Nos. 27250-87, 8080-88, 32376-88

United States Tax Court

T.C. Memo 1992-34; 1992 Tax Ct. Memo LEXIS 28; 63 T.C.M. (CCH) 1830; T.C.M. (RIA) 92034;

January 14, 1992, Filed

Decision will be entered under Rule 155.

Keith H. Gill, for petitioners.

Paul K. Voelker, for respondent.

COUVILLION, Special Trial Judge.

COUVILLION

MEMORANDUM OPINION

These consolidated cases were heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.

Respondent determined deficiencies in…

2Cases cited9 opinions

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
  3. Zmuda v. CommissionerUnited States Tax Court · 1982
  4. Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
  5. United States v. Gordon S. ButtorffCourt of Appeals for the Fifth Circuit · 1985

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