Legal Opinion
Bettisworth v. Commissioner
United States Tax Court
Decided January 21, 2000No. 12447-98Unpublished
1Opinion of the Court
ROBERT H. AND MILDRED M. BETTISWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bettisworth v. Commissioner
No. 12447-98
United States Tax Court
T.C. Memo 2000-30; 2000 Tax Ct. Memo LEXIS 27; 79 T.C.M. (CCH) 1424;
January 21, 2000, Filed
Decision will be entered for respondent.
Richard W. Hompesch II, for petitioners.
Stephen P. Baker, for respondent.
Jacobs, Julian I.
JACOBS
MEMORANDUM OPINION
JACOBS, JUDGE: Respondent determined a $ 45,715 deficiency in petitioners' 1994 Federal income tax. The deficiency primarily stems from the disallowance of a net operating loss carryover due to…
2Cases cited4 opinions
- CSI Hydrostatic Testers v. CommissionerUnited States Tax Court · 1994
- Nelson v. CommissionerUnited States Tax Court · 1998
- Nelson v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- Winn v. CommissionerUnited States Tax Court · 1998