Legal Opinion

Pauli v. Comm'r

United States Tax Court

Decided November 9, 1984No. Docket No. 19791-81UnpublishedCited by 1 opinion

1Opinion of the Court

ROBERT A. PAULI AND CAROLYN D. PAULI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pauli v. Comm'r

Docket No. 19791-81.

United States Tax Court

T.C. Memo 1984-591; 1984 Tax Ct. Memo LEXIS 77; 49 T.C.M. (CCH) 42; T.C.M. (RIA) 84591;

November 9, 1984.

Lloyd Taylor,David A. Griffiths,Susan Lindteigen, and Gregory G. Groh,1 for the petitioners.

Patricia Anne Golembieswki, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: By statutory notice of deficiency dated April 22, 1981, respondent determined a deficiency in petitioners' Federal income tax for the taxable…

2Cases cited27 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Bolling v. SharpeSupreme Court of the United States · 1954
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Commissioner v. HansenSupreme Court of the United States · 1959

22 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986

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