Legal Opinion
Lerew v. Commissioner
United States Tax Court
Decided August 23, 1982No. Docket No. 9703-80Unpublished
1Opinion of the Court
PAUL A. LEREW and Estate of LOIDA LEREW, Deceased, TIMOTHY C. LEREW, Personal Representative, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Lerew v. Commissioner
Docket No. 9703-80.
United States Tax Court
T.C. Memo 1982-483; 1982 Tax Ct. Memo LEXIS 263; 44 T.C.M. (CCH) 918; T.C.M. (RIA) 82483;
August 23, 1982.
Paul A. Lerew and Timothy C. Lerew, pro se.
Karen J. Simonson, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency of $3,571 in petitioners' Federal income taxes for the taxable year of 1977. The sole issue presented…
2Cases cited6 opinions
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Gerard v. CommissionerUnited States Tax Court · 1962
- Henry B. And Betty J. Wallace v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- John Riach and Maude M. Riach, His Wife v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
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