Legal Opinion
Paulson v. Commissioner
United States Tax Court
Decided October 7, 1991No. Docket No. 14941-89UnpublishedCited by 1 opinion
1Opinion of the Court
JON J. PAULSON and GLORIA PAULSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paulson v. Commissioner
Docket No. 14941-89
United States Tax Court
T.C. Memo 1991-508; 1991 Tax Ct. Memo LEXIS 557; 62 T.C.M. (CCH) 968; T.C.M. (RIA) 91508;
October 7, 1991, Filed
Decision will be entered under Rule 155.
Jon J. and Gloria Paulson, pro se.
John Schmittdiel, for the respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts as follows:
Additions to tax
Sec.
Sec.
S…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Samuel Wegbreit & Elizabeth J. Wegbreit v. CommissionerUnited States Tax Court · 2019