Legal Opinion
Schiers v. Commissioner
United States Tax Court
Decided February 10, 1976No. Docket No. 4352-74UnpublishedCited by 2 opinions
1Opinion of the Court
WALLACE L. SCHIERS and EVA J. SCHIERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schiers v. Commissioner
Docket No. 4352-74.
United States Tax Court
T.C. Memo 1976-37; 1976 Tax Ct. Memo LEXIS 368; 35 T.C.M. (CCH) 149; T.C.M. (RIA) 760037;
February 10, 1976, Filed
Wallace L. Schiers, pro se.
Alan R. Herson, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:
Tax Year Ended
Deficiency
December 31, 1969
$4,136.48
December 31, 1970
2,899.15
December 31, 1971
2,698.09
At issue are:…
2Cases cited10 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Hort v. CommissionerSupreme Court of the United States · 1941
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Wallace Leroy Schiers v. The People of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1964
- Draper v. CommissionerUnited States Tax Court · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Rosenfeld v. CommissionerUnited States Tax Court · 1981
- Schmieder v. CommissionerUnited States Tax Court · 1984