Legal Opinion
Christensen v. Commissioner
United States Tax Court
Decided April 23, 1984No. Docket No. 20962-80UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT F. CHRISTENSEN AND EILEEN F. CHRISTENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Christensen v. Commissioner
Docket No. 20962-80.
United States Tax Court
T.C. Memo 1984-197; 1984 Tax Ct. Memo LEXIS 470; 47 T.C.M. (CCH) 1558; T.C.M. (RIA) 84197;
April 23, 1984.
Robert F. Christensen, pro se.
Pamela V. Gibson, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $2,909 and $3,343 in petitioners' joint Federal income tax for 1977 and 1978, respectively. The issues for decision are:
1.…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Horrmann v. CommissionerUnited States Tax Court · 1951
- James E. Austin and Elizabeth G. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Newcombe v. CommissionerUnited States Tax Court · 1970
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bruce Martin Dinsmore v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Lowman v. United StatesDistrict Court, M.D. Florida · 2024