Legal Opinion
Gjesteby v. Commissioner
United States Tax Court
Decided December 21, 1987No. Docket No. 25340-85Unpublished
1Opinion of the Court
ARNE K. GJESTEBY and MARTHA K. GJESTEBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gjesteby v. Commissioner
Docket No. 25340-85.
United States Tax Court
T.C. Memo 1987-617; 1987 Tax Ct. Memo LEXIS 662; 54 T.C.M. (CCH) 1364; T.C.M. (RIA) 87617;
December 21, 1987.
Albert C. Barclay, Jr., for the petitioners.
Charles W. Maurer, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioners' 1982 income tax in the amount of $ 15,500 and an addition to tax under section 661, IRC 1954, in the amount of $ 1,550. The…
2Cases cited28 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Engdahl v. CommissionerUnited States Tax Court · 1979
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Allen v. CommissionerUnited States Tax Court · 1979
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