Legal Opinion

Klavan v. Commissioner

United States Tax Court

Decided July 13, 1993No. Docket Nos. 3916-90, 2181-91, 16970-91Unpublished

1Opinion of the Court

ROSS KLAVAN AND KATHLEEN KLAVAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Klavan v. Commissioner

Docket Nos. 3916-90, 2181-91, 16970-91

United States Tax Court

T.C. Memo 1993-299; 1993 Tax Ct. Memo LEXIS 306; 66 T.C.M. (CCH) 68;

July 13, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Mervin M. Wilf and Gary P. Brady.

For respondent: Drita Tonuzi and Dante D. Lucas.

WRIGHT

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

Petitioners Ross and…

2Cases cited63 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Freytag v. CommissionerSupreme Court of the United States · 1991
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. United States v. BoyleSupreme Court of the United States · 1985

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