Legal Opinion
Rambacher v. Commissioner
United States Tax Court
Decided February 4, 2000No. 11444-96Unpublished
1Opinion of the Court
FRANCES L. AND GARY L. RAMBACHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rambacher v. Commissioner
No. 11444-96
United States Tax Court
T.C. Memo 2000-35; 2000 Tax Ct. Memo LEXIS 36; 79 T.C.M. (CCH) 1436;
February 4, 2000, Filed
An appropriate order and decision will be entered.
Frances L. and Gary L. Rambacher, pro sese.
Andrew M. Winkler, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, SPECIAL TRIAL JUDGE: Respondent determined additions to petitioners' Federal income tax for the 1983 taxable year of $ 138 pursuant to section 6653(a)(1) and for 50 percent…
2Cases cited8 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Meier v. CommissionerUnited States Tax Court · 1988
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Peck v. CommissionerUnited States Tax Court · 1988
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