Legal Opinion
Oswald v. Commissioner
United States Tax Court
Decided September 8, 1987No. Docket No. 24887-84UnpublishedCited by 1 opinion
1Opinion of the Court
VINCENT E. OSWALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oswald v. Commissioner
Docket No. 24887-84.
United States Tax Court
T.C. Memo 1987-448; 1987 Tax Ct. Memo LEXIS 445; 54 T.C.M. (CCH) 436; T.C.M. (RIA) 87448;
September 8, 1987.
Steven L. Sablowsky, for the petitioner.
Michael A. Yost, Jr., for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In a statutory notice of deficiency dated April 13, 1984, respondent determined a deficiency in the 1980 Federal income tax liability of petitioner and petitioner's now-deceased wife, Eleanor H. Oswald, in the…
2Cases cited8 opinions
- Fountain v. CommissionerUnited States Tax Court · 1973
- Clark v. CommissionerUnited States Tax Court · 1972
- Marie L. Detreville v. United States of America, Marie L. Detreville v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Roesel v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Moser v. CommissionerUnited States Tax Court · 1989