Legal Opinion
Tybus v. Commissioner
United States Tax Court
Decided June 26, 1989No. Docket Nos. 4121-86; 1750-87UnpublishedCited by 5 opinions
1Opinion of the Court
EDWARD J. and RUTH G. TYBUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tybus v. Commissioner
Docket Nos. 4121-86; 1750-87.
United States Tax Court
T.C. Memo 1989-309; 1989 Tax Ct. Memo LEXIS 296; 57 T.C.M. (CCH) 796; T.C.M. (RIA) 89309;
June 26, 1989.
Raymond M. Pezzo and James P. Constantino, for the petitioners.
Gerald A. Thorpe, for the respondent.
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge:1 Respondent determined deficiencies in petitioners' 1983 and 1984 Federal income tax liabilities in the amounts of $ 2,285.99 and $ 1,660.00, respectively. 2 The issues for decision…
2Cases cited7 opinions
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Wood v. CommissionerUnited States Tax Court · 1951
- King v. CommissionerUnited States Tax Court · 1987
- Van Suetendael v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1945
- Mirro-Dynamics Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- De Boer v. CommissionerUnited States Tax Court · 1996
- Bielfeldt v. CommissionerUnited States Tax Court · 1998
- Furer v. CommissionerUnited States Tax Court · 1993
- Kelly v. CommissionerUnited States Tax Court · 1996
- Pike, et al. v. USADistrict Court, D. New Hampshire · 1995