Legal Opinion
Jeppsen v. Commissioner
United States Tax Court
Decided July 26, 1995No. Docket No. 26718-92UnpublishedCited by 3 opinions
1Opinion of the Court
HARV L. JEPPSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jeppsen v. Commissioner
Docket No. 26718-92
United States Tax Court
T.C. Memo 1995-342; 1995 Tax Ct. Memo LEXIS 344; 70 T.C.M. (CCH) 199; T.C.M. (RIA) 95342;
July 26, 1995, Filed
Decision will be entered under Rule 155.
For petitioner: Shawn D. Turner and R. Bret Jenkins.
For respondent: J.A. Lopata and James B. Ausenbaugh.
SWIFT
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of $ 61,298 in petitioner's 1987 Federal income tax and an addition to tax under section 6651 of $ 9,735.…
2Cases cited11 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Clover v. Snowbird Ski ResortUtah Supreme Court · 1991
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Gale v. CommissionerUnited States Tax Court · 1963
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Lisa A. Bruno v. CommissionerUnited States Tax Court · 2020