Legal Opinion
Kutsunai v. Commissioner
United States Tax Court
Decided April 4, 1983No. Docket No. 15964-81Unpublished
1Opinion of the Court
AKIRA KUTSUNAI and RUTH T. KUTSUNAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kutsunai v. Commissioner
Docket No. 15964-81.
United States Tax Court
T.C. Memo 1983-182; 1983 Tax Ct. Memo LEXIS 605; 45 T.C.M. (CCH) 1179; T.C.M. (RIA) 83182;
April 4, 1983.
Herbert T. Ikazaki and Richard T. Kaneko, for the petitioners.
Arthur A. Oshiro, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $6,228 in petitioners' 1976 Federal income tax. After concessions, the issue is whether petitioners may continue to report on the installment basis their pro rata…
2Cases cited11 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Mayfair Minerals, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Fox Chevrolet, Inc. (Maryland) v. CommissionerUnited States Tax Court · 1981
- Roemer v. CommissionerUnited States Tax Court · 1982
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