Legal Opinion
Christensen v. Commissioner
United States Tax Court
Decided May 3, 1982No. Docket Nos. 4367-75, 9116-75UnpublishedCited by 1 opinion
1Opinion of the Court
MELVIN G. CHRISTENSEN AND ELIZABETH CHRISTENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Christensen v. Commissioner
Docket Nos. 4367-75, 9116-75.
United States Tax Court
T.C. Memo 1982-235; 1982 Tax Ct. Memo LEXIS 505; 43 T.C.M. (CCH) 1270; T.C.M. (RIA) 82235;
May 3, 1982.
Melvin G. Christensen, pro se, and Charles W. Giesen, for the petitioners post trial.
James C. Lanning and Martha Rist, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: These consolidated cases were tried before Special Trial Judge James M. Gussis pursuant to Rules 180 and 182. 1 His…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. MitchellSupreme Court of the United States · 1938
- Beaver v. CommissionerUnited States Tax Court · 1970
- Roberts v. CommissionerUnited States Tax Court · 1974
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. TrevittDistrict Court, M.D. Georgia · 2016