Legal Opinion
Wolfe v. Commissioner
United States Tax Court
Decided August 21, 1984No. Docket No. 15348-80Unpublished
1Opinion of the Court
STANLEY J. WOLFE AND HELEN W. WOLFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wolfe v. Commissioner
Docket No. 15348-80.
United States Tax Court
T.C. Memo 1984-446; 1984 Tax Ct. Memo LEXIS 227; 48 T.C.M. (CCH) 919; T.C.M. (RIA) 84446;
August 21, 1984.
Peter L. Lawrence, for the petitioner.
Joseph Long, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency in the amount of $2,039.00 in petitioners' 1977 individual Federal income taxes. The sole issue for decision is whether petitioners are entitled to a deduction…
2Cases cited8 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- C. James Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Mathews v. CommissionerUnited States Tax Court · 1973
- Oakes v. Comm'rUnited States Tax Court · 1965
- George B. Rosenfeld and Harriet Rosenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
3 more not listed; retrieve them via the Exa API.