Legal Opinion
Carlson v. Commissioner
United States Tax Court
Decided June 23, 1987No. Docket Nos. 29273-83, 35742-84Unpublished
1Opinion of the Court
ROBERT O. CARLSON AND EILEEN E. CARLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carlson v. Commissioner
Docket Nos. 29273-83, 35742-84.
United States Tax Court
T.C. Memo 1987-306; 1987 Tax Ct. Memo LEXIS 306; 53 T.C.M. (CCH) 1176; T.C.M. (RIA) 87306;
June 23, 1987.
Robert A. Trevisani and Arthur B. Crozier, for the petitioners.
Anne Hintermeister and Dennis M. Bresnan, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' Federal income tax in these consolidated cases as follows:
Year
Amount
1976
13,1…
2Cases cited32 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
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