Legal Opinion
Beck v. Commissioner
United States Tax Court
Decided March 28, 1994No. Docket No. 11689-92Unpublished
1Opinion of the Court
GEORGE S. and FRELA D. BECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beck v. Commissioner
Docket No. 11689-92
United States Tax Court
T.C. Memo 1994-122; 1994 Tax Ct. Memo LEXIS 130; 67 T.C.M. (CCH) 2469;
March 28, 1994, Filed
Decision will be entered under Rule 155.
George S. Beck and Frela D. Beck, pro sese.
For respondent: Martha J. Shafor.
DINAN
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' Federal income tax, an addition to…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Squire v. CapoemanSupreme Court of the United States · 1956
- United States v. Wesley WillieCourt of Appeals for the Tenth Circuit · 1991
- Oregon Department of Fish & Wildlife v. Klamath Indian TribeSupreme Court of the United States · 1985
- Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
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