Legal Opinion
Modeer v. Commissioner
United States Tax Court
Decided March 16, 1982No. Docket No. 12638-79UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT M. MODEER AND JANICE L. MODEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Modeer v. Commissioner
Docket No. 12638-79.
United States Tax Court
T.C. Memo 1982-127; 1982 Tax Ct. Memo LEXIS 619; 43 T.C.M. (CCH) 782; T.C.M. (RIA) 82127;
March 16, 1982.
Robert M. Modeer, pro se.
Dale P. Kensinger, for the respondent.
GOFFE
MEMORANDUM OPINION
GOFFE, Judge: The Commissioner determined the following deficiencies in the petitioners' Federal income tax:
Taxable Year
Ended
Deficiency
12/31/74
$ 1,252.51
12/31/75
2,601.30
Due to concessions, the only issue is whether business interest in the amount…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Strong v. CommissionerUnited States Tax Court · 1976
- Cleaver v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John D. Crouch v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- In Re BarryUnited States Bankruptcy Court, M.D. Tennessee · 1985