Legal Opinion
Ranheim v. Commissioner
United States Tax Court
Decided December 13, 1979No. Docket No. 2613-78UnpublishedCited by 1 opinion
1Opinion of the Court
HERB N. RANHEIM and BONNIE M. RANHEIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ranheim v. Commissioner
Docket No. 2613-78.
United States Tax Court
T.C. Memo 1979-502; 1979 Tax Ct. Memo LEXIS 25; 39 T.C.M. (CCH) 720; T.C.M. (RIA) 79502;
December 13, 1979, Filed
Herb N. Ranheim, Pro se.
Martha E. Rist, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1974
$1,733.63
1975
1,601.62
After concessions, the issues remaining for decision are: (1) whether…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Gizzi v. CommissionerUnited States Tax Court · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hartwell v. CommissionerUnited States Tax Court · 1982