Legal Opinion
BJORNSTAD v. COMMISSIONER
United States Tax Court
Decided February 20, 2002No. 16291-99Unpublished
1Opinion of the Court
LON A. BJORNSTAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BJORNSTAD v. COMMISSIONER
No. 16291-99
United States Tax Court
T.C. Memo 2002-47; 2002 Tax Ct. Memo LEXIS 51; 83 T.C.M. (CCH) 1256; T.C.M. (RIA) 54657;
February 20, 2002, Filed
Petitioner was entitled in part to per diem allowances pursuant to Section 162 (a)(2).
Lon A. Bjornstad, pro se.
James E. Schacht, for respondent.
Gerber, Joel
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in petitioner's income taxes and additions to tax for the taxable years 1990, 1992, 1993, 1994, and…
2Cases cited5 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Putnam v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Robertson v. CommissionerCourt of Appeals for the Fifth Circuit · 1999