Legal Opinion
Kaempfer v. Commissioner
United States Tax Court
Decided January 8, 1992No. Docket No. 30285-89UnpublishedCited by 2 opinions
1Opinion of the Court
JOSEPH W. KAEMPFER, JR. AND JEAN P. KAEMPFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kaempfer v. Commissioner
Docket No. 30285-89
United States Tax Court
T.C. Memo 1992-19; 1992 Tax Ct. Memo LEXIS 24; 63 T.C.M. (CCH) 1765; T.C.M. (RIA) 92019;
January 8, 1992, Filed
Decision will be entered for respondent.
John M. Bryan, for petitioners.
Warren P. Simonsen, and Michael B. Frosch, for respondent.
PARKER, Judge.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 26,943.59 in petitioners' 1978 Federal income tax.
Unless otherwise indicated, all section…
2Cases cited22 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. PriceSupreme Court of the United States · 1940
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996