Legal Opinion
Kielts v. Commissioner
United States Tax Court
Decided June 24, 1981No. Docket No. 17660-79Unpublished
1Opinion of the Court
THEODORE R. KIELTS AND ANNE M. KIELTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kielts v. Commissioner
Docket No. 17660-79.
United States Tax Court
T.C. Memo 1981-329; 1981 Tax Ct. Memo LEXIS 419; 42 T.C.M. (CCH) 238; T.C.M. (RIA) 81329;
June 24, 1981.
Michael D. Brenner and Joseph Falcone, for the petitioners.
Joan J. Fahlgren, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 4,747.81 in petitioners' Federal income tax for the year 1977. After certain concessions by petitioners, the issues presented for…
2Cases cited18 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Allen v. CommissionerUnited States Tax Court · 1951
- White v. CommissionerUnited States Tax Court · 1967
- Farber v. CommissionerUnited States Tax Court · 1972
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