Legal Opinion
Evanoff v. Commissioner
United States Tax Court
Decided October 12, 1982No. Docket No. 19427-81Unpublished
1Opinion of the Court
DAN J. EVANOFF AND JAN E. EVANOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evanoff v. Commissioner
Docket No. 19427-81
United States Tax Court
T.C. Memo 1982-600; 1982 Tax Ct. Memo LEXIS 148; 44 T.C.M. (CCH) 1394; T.C.M. (RIA) 82600;
October 12, 1982.
Dan J. Evanoff, pro se.
James A. Kutten, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency of $2,028 in petitioners' Federal income taxes for the taxable year 1979. The issue remaining for decision concerns whether the costs of constructing a residential swimming pool…
2Cases cited2 opinions
- Haines v. CommissionerUnited States Tax Court · 1979
- Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978