Legal Opinion
Shebester v. Commissioner
United States Tax Court
Decided May 11, 1987No. Docket No. 25580-82UnpublishedCited by 7 opinions
1Opinion of the Court
JERRY L. SHEBESTER and SUSAN J. SHEBESTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shebester v. Commissioner
Docket No. 25580-82.
United States Tax Court
T.C. Memo 1987-246; 1987 Tax Ct. Memo LEXIS 243; 53 T.C.M. (CCH) 824; T.C.M. (RIA) 87246;
May 11, 1987.
Timothy M. Larason, for the petitioners.
LeRoy D. Boyer, for the respondent.
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $54,758.72 in petitioners' 1979 Federal income tax. After concessions, the issue for decision is to what extent petitioners are entitled to deduct their share of the net…
2Cases cited17 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Coleman v. CommissionerUnited States Tax Court · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hitchins v. CommissionerUnited States Tax Court · 1994
- Larry Bergman Patricia Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Wilson v. CommissionerUnited States Tax Court · 1991
- Homero F. Meruelo v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Hitchins v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.