Legal Opinion
Casebeer v. Commissioner
United States Tax Court
Decided December 30, 1987No. Docket No. 32928-83UnpublishedCited by 2 opinions
1Opinion of the Court
HARVEY L. CASEBEER AND PATRICIA CASEBEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Casebeer v. Commissioner
Docket No. 32928-83.
United States Tax Court
T.C. Memo 1987-628; 1987 Tax Ct. Memo LEXIS 673; 54 T.C.M. (CCH) 1432; T.C.M. (RIA) 87628;
December 30, 1987.
Thomas F. Topel, Kenneth L. Cutler, J. Marquis Eastwood, and Maureen H. Parkinson, for the petitioners.
Randy G. Durfee and Joel A. Lopata, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBELN, Judge: Respondent determined deficiencies in petitioners' 1 Federal income tax as follows:
Year
Deficiency
1978
$…
2Cases cited24 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
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
19 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