Legal Opinion
Thielking v. Commissioner
United States Tax Court
Decided April 14, 1987No. Docket No. 9418-83UnpublishedCited by 7 opinions
1Opinion of the Court
ARMIN F. AND GLORIA J. THIELKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thielking v. Commissioner
Docket No. 9418-83.
United States Tax Court
T.C. Memo 1987-201; 1987 Tax Ct. Memo LEXIS 197; 53 T.C.M. (CCH) 618; T.C.M. (RIA) 87201;
April 14, 1987.
Paul M. Thielking, for the petitioners.
Rogelio A. Villageliu, for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, Judge *: Respondent determined deficiencies in petitioner Armin F. Thielking's Federal income taxes for taxable years 1978 and 1979 in the amounts of $1,612.40 and $9,279.20, respectively. Respondent determined a deficiency…
2Cases cited10 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Seligman v. CommissionerUnited States Tax Court · 1985
- Ridder v. CommissionerUnited States Tax Court · 1981
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Johnson v. CommissionerUnited States Tax Court · 1997
- Greenbaum v. CommissionerUnited States Tax Court · 1987
- Strouth v. CommissionerUnited States Tax Court · 1987
- Paul W. Thielking, O.D., P.C. v. CommissionerUnited States Tax Court · 1987
- Wood v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.