Legal Opinion
Briesacher v. Commissioner
United States Tax Court
Decided October 21, 1982No. Docket No. 12812-79Unpublished
1Opinion of the Court
FRED E. BRIESACHER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Briesacher v. Commissioner
Docket No. 12812-79.
United States Tax Court
T.C. Memo 1982-618; 1982 Tax Ct. Memo LEXIS 132; 44 T.C.M. (CCH) 1490; T.C.M. (RIA) 82618;
October 21, 1982.
Fred E. Briesacher, Jr., pro se.
David T. Karzon, Jr., for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined a deficiency of and an addition to petitioner's 1975 Federal income tax of $13,599.95 and $680.00, respectively. After concessions, the remaining issues are (1) the adjusted basis of…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. LoganSupreme Court of the United States · 1931
- W. L. Moody Cotton Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
- W. L. Moody Cotton Co. v. CommissionerUnited States Tax Court · 1943
- Heldt v. CommissionerUnited States Board of Tax Appeals · 1929