Legal Opinion
Olson v. Comm'r
United States Tax Court
Decided February 13, 2017No. Docket No. 21863-14LUnpublished
1Opinion of the Court
ELIAS OLSON AND ROSALINDA OLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olson v. Comm'r
Docket No. 21863-14L.
United States Tax Court
T.C. Memo 2017-33; 2017 Tax Ct. Memo LEXIS 31;
February 13, 2017, Filed
Decision will be entered for respondent.
Elias Olson and Rosalinda Olson, Pro sese.
Christopher J. Richmond, for respondent.
FOLEY, Judge.
FOLEY
MEMORANDUM OPINION
FOLEY, Judge: The issues for decision are whether petitioners may exclude from income California State Teachers' Retirement System (CalSTRS) payments to Rosalinda Olson and whether respondent abused his discretion in…
2Cases cited5 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Montgomery v. Comm'rUnited States Tax Court · 2004
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Sewards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2015