Legal Opinion
Christensen v. Commissioner
United States Tax Court
Decided February 17, 1987No. Docket No. 34648-84UnpublishedCited by 3 opinions
1Opinion of the Court
GAIL P. CHRISTENSEN AND MARVEL S. CHRISTENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Christensen v. Commissioner
Docket No. 34648-84.
United States Tax Court
T.C. Memo 1987-96; 1987 Tax Ct. Memo LEXIS 92; 53 T.C.M. (CCH) 167; T.C.M. (RIA) 87096;
February 17, 1987.
Gail P. Christensen and Marvel S. Christensen, pro se.
Doreen M. Susi, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by statutory notices of deficiency dated July 13, 1984, determined deficiencies in petitioners' 1979, 1980 and 1981 taxable years 1 as follows:
Gail P.…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Enoch v. CommissionerUnited States Tax Court · 1972
- Wilkinson v. CommissionerUnited States Tax Court · 1979
12 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Diehl v. CommissionerUnited States Tax Court · 1987
- Petzoldt v. CommissionerUnited States Tax Court · 1989