Legal Opinion
Wagner v. Commissioner
United States Tax Court
Decided April 1, 1987No. Docket No. 24763-85UnpublishedCited by 2 opinions
1Opinion of the Court
MARY JO WAGNER AND JACOB BRANT WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wagner v. Commissioner
Docket No. 24763-85.
United States Tax Court
T.C. Memo 1987-179; 1987 Tax Ct. Memo LEXIS 174; 53 T.C.M. (CCH) 510; T.C.M. (RIA) 87179;
April 1, 1987.
Mary Jo Wagner and Jacob Brant Wagner, pro se.
Mark I. Siegel, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $2,639.08. The sole adjustment giving rise to the income tax deficiency, and the only issue in this…
2Cases cited3 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Peach v. CommissionerUnited States Tax Court · 1985
3Cited by2 opinions
- Gurta v. CommissionerUnited States Tax Court · 1987
- Crawford v. CommissionerUnited States Tax Court · 1987