Legal Opinion
Schmidt v. Comm'r
United States Tax Court
Decided January 29, 1981No. Docket No. 9874-77UnpublishedCited by 1 opinion
1Opinion of the Court
MARJORIE A. SCHMIDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schmidt v. Comm'r
Docket No. 9874-77.
United States Tax Court
T.C. Memo 1981-38; 1981 Tax Ct. Memo LEXIS 707; 41 T.C.M. (CCH) 793; T.C.M. (RIA) 81038;
January 29, 1981.
Ted Musick, for the petitioner.
John L. Simpson, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined deficiencies in petitioner's income tax for the year 1968 in the amount of $ 14,499.40 and for the year 1972 in the amount of $ 5,009.45. The issues for decision are (1) whether petitioner was married to Henry…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. MitchellSupreme Court of the United States · 1971
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Eccles v. CommissionerUnited States Tax Court · 1953
- Bagur v. Comm'rUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Robert F. Goeller and Jeanette M. Goeller v. United StatesUnited States Court of Federal Claims · 2013