Legal Opinion
De Haai v. Commissioner
United States Tax Court
Decided March 27, 1989No. Docket No. 2084-88Unpublished
1Opinion of the Court
KERMIT M. DEHAAI and ELFRIEDA I. DEHAAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Haai v. Commissioner
Docket No. 2084-88.
United States Tax Court
T.C. Memo 1989-127; 1989 Tax Ct. Memo LEXIS 127; 56 T.C.M. (CCH) 1549; T.C.M. (RIA) 89127;
March 27, 1989.
Paul H. Wieck II, for the petitioners.
Matthew J. Fritz, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies of $ 10,095.50, $ 3,406.54 and $ 10,903.00 in petitioners' Federal income tax for the calendar years 1979, 1982 and 1983, respectively.
After concessions, the…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Malat v. RiddellSupreme Court of the United States · 1966
- Frentz v. CommissionerUnited States Tax Court · 1965
- Simms v. AndrewsCourt of Appeals for the Tenth Circuit · 1941
- J. William Frentz v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
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