Legal Opinion
Knudtson v. Commissioner
United States Tax Court
Decided October 8, 1980No. Docket No. 1359-79UnpublishedCited by 1 opinion
1Opinion of the Court
KENNETH L. KNUDTSON AND WADENA F. KNUDTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Knudtson v. Commissioner
Docket No. 1359-79.
United States Tax Court
T.C. Memo 1980-455; 1980 Tax Ct. Memo LEXIS 130; 41 T.C.M. (CCH) 166; T.C.M. (RIA) 80455;
October 8, 1980, Filed
George Constable, for the petitioners.
Michael R. McMahon , for the respondent.
FEATHERSTON
MERORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $13,877.90 and $2,581.38 in petitioners' Federal income taxes for 1975 and 1976, respectively. After concessions by…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TellierSupreme Court of the United States · 1966
- Pasadena City Lines, Inc. v. Commissioner (A)United States Tax Court · 1954
- Roy H. Park Broadcasting, Inc. v. CommissionerUnited States Tax Court · 1971
- Gibson Products Co. v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zhao Creigh v. Comm'rUnited States Tax Court · 2017