Legal Opinion
Blumeyer
United States Tax Court
Decided November 5, 1992No. Docket No. 23950-90Unpublished
1Opinion of the Court
ARTHUR A. BLUMEYER, III AND HOPE S. BLUMEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blumeyer
Docket No. 23950-90
United States Tax Court
T.C. Memo 1992-647; 1992 Tax Ct. Memo LEXIS 681; 64 T.C.M. (CCH) 1249;
November 5, 1992, Filed
Decision will be entered for respondent.
For Petitioners: Alan J. Steinberg.
For Respondent: Thomas C. Pliske.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $ 32,728.16.
The issues for decision are: (1) Whether petitioners are allowed a deduction…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Spiegel v. CommissionerUnited States Tax Court · 1949
- G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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