Legal Opinion
Stevenson v. Commissioner
United States Tax Court
Decided July 24, 1989No. Docket No. 437-88UnpublishedCited by 1 opinion
1Opinion of the Court
CARL AND FLOY M. STEVENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stevenson v. Commissioner
Docket No. 437-88
United States Tax Court
T.C. Memo 1989-357; 1989 Tax Ct. Memo LEXIS 356; 57 T.C.M. (CCH) 1032; T.C.M. (RIA) 89357;
July 24, 1989
Carl and Floy M. Stevenson, pro se.
Emile L. Herbert, III, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 1,979.72 in petitioners' tax on self-employment income for 1984. The issue to be decided is whether petitioners' income from the rental of portable advertising…
2Cases cited6 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Palmer v. CommissionerUnited States Tax Court · 1969
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Johnson v. CommissionerUnited States Tax Court · 1973
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gill v. CommissionerUnited States Tax Court · 1995