Legal Opinion
Diez-Arguelles v. Commissioner
United States Tax Court
Decided July 12, 1984No. Docket Nos. 20720-81, 4997-82Unpublished
1Opinion of the Court
ERNESTO A. AND CHRISTINA DIEZ-ARGUELLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Diez-Arguelles v. Commissioner
Docket Nos. 20720-81, 4997-82.
United States Tax Court
T.C. Memo 1984-356; 1984 Tax Ct. Memo LEXIS 316; 48 T.C.M. (CCH) 496; T.C.M. (RIA) 84356;
July 12, 1984.
Ernesto A. and Christina Diez-Arguelles, pro se.
Lauren W. Gore, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Separate notices of deficiencies were issued by the respondent to the petitioners in which respondent determined that there were deficiencies in the income taxes due…
2Cases cited8 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1934
- Long v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Swenson v. CommissionerUnited States Tax Court · 1965
- Kohlsaat v. CommissionerUnited States Board of Tax Appeals · 1939
- Jolson v. CommissionerUnited States Tax Court · 1944
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