Legal Opinion
Belden v. Commissioner
United States Tax Court
Decided August 2, 1995No. Docket No. 4747-93Unpublished
1Opinion of the Court
WENDELL D. BELDEN AND SANDRA J. BELDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Belden v. Commissioner
Docket No. 4747-93
United States Tax Court
T.C. Memo 1995-360; 1995 Tax Ct. Memo LEXIS 362; 70 T.C.M. (CCH) 274;
August 2, 1995, Filed
Decision will be entered for petitioners.
For petitioners: Timothy J. Sullivan.
For respondent: Bruce K. Meneely.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined income tax deficiencies for petitioners' 1989 and 1990 tax years in the amounts of $ 12,488 and $ 5,040, respectively. Respondent also determined…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Merrill v. CommissionerUnited States Tax Court · 1963
- Baird v. CommissionerUnited States Tax Court · 1977
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Clodfelter v. CommissionerUnited States Tax Court · 1967
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