Legal Opinion

Schlafer v. Commissioner

United States Tax Court

Decided February 13, 1990No. Docket No. 20029-87Unpublished

1Opinion of the Court

GARY L. SCHLAFER and LINDA SCHLAFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schlafer v. Commissioner

Docket No. 20029-87

United States Tax Court

T.C. Memo 1990-66; 1990 Tax Ct. Memo LEXIS 66; 58 T.C.M. (CCH) 1374; T.C.M. (RIA) 90066;

February 13, 1990

Barton T. Sprunger, Mark J. Richards, and James R. Fisher, for the petitioners.

Brett James Miller and Timothy S. Sinnott, for the respondent.

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: By notice of deficiency dated April 1, 1987, respondent determined deficiencies in petitioners' Federal income tax for 1984 and…

2Cases cited19 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Commissioner v. HeiningerSupreme Court of the United States · 1943
  4. Dreicer v. CommissionerUnited States Tax Court · 1982
  5. Golanty v. CommissionerUnited States Tax Court · 1979

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