Legal Opinion
Lowenbach v. Commissioner
United States Tax Court
Decided September 28, 1987No. Docket Nos. 17760-81; 11547-83UnpublishedCited by 5 opinions
1Opinion of the Court
RALPH M. LOWENBACH and DENA F. LOWENBACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lowenbach v. Commissioner
Docket Nos. 17760-81; 11547-83.
United States Tax Court
T.C. Memo 1987-496; 1987 Tax Ct. Memo LEXIS 492; 54 T.C.M. (CCH) 715; T.C.M. (RIA) 87496;
September 28, 1987.
Jeffrey M. Garrod, for the petitioners.
Leslie J. Spiegel and Wendy D. Gardner, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in petitioner's Federal income tax as follows:
Docket No.
Year
Deficiency
11760-81
1977
$ 22,816
2Cases cited28 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- McCrary v. CommissionerUnited States Tax Court · 1989
- Wolf v. CommissionerUnited States Tax Court · 1991
- Anderson v. CommissionerUnited States Tax Court · 1992
- Mack v. CommissionerUnited States Tax Court · 1988
- McCrary v. CommissionerUnited States Tax Court · 1989