Legal Opinion
Kirsch v. Commissioner
United States Tax Court
Decided March 18, 1985No. Docket No. 2586-83Unpublished
1Opinion of the Court
KENNETH S. KIRSCH and MAVIS I. KIRSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kirsch v. Commissioner
Docket No. 2586-83.
United States Tax Court
T.C. Memo 1985-114; 1985 Tax Ct. Memo LEXIS 517; 49 T.C.M. (CCH) 952; T.C.M. (RIA) 85114;
March 18, 1985.
Alan L. Austin and J. Douglas Austin, for the petitioners.
Mark A. Pridgeon, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:* Respondent determined deficiencies in petitioners' 1978, 1979, and 1980 Federal income taxes in the amounts of $2,031, $2,197, and $4,593, respectively. The issues for decision…
2Cases cited32 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Carter v. FrahmSouth Dakota Supreme Court · 1913
- Beveridge v. BaileySouth Dakota Supreme Court · 1928
- Quinn v. QuinnSouth Dakota Supreme Court · 1894
- Miller v. CommissionerUnited States Tax Court · 1963
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