Legal Opinion
Benson v. Commissioner
United States Tax Court
Decided December 17, 1985No. Docket No. 19374-83Unpublished
1Opinion of the Court
ROBERT T. BENSON and LINDA C. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benson v. Commissioner
Docket No. 19374-83.
United States Tax Court
T.C. Memo 1985-615; 1985 Tax Ct. Memo LEXIS 19; 51 T.C.M. (CCH) 136; T.C.M. (RIA) 85615;
December 17, 1985.
Joe B. Cox, for the petitioners.
Kenneth A. Hochman, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioners' 1981 income tax in the amount of $22,604. The facts have been stipulated. The parties have agreed that the correct amount of the deficiency is $19,984. The sole issue…
2Cases cited11 opinions
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Lowy v. CommissionerUnited States Tax Court · 1960
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
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