Legal Opinion
Mettler v. Commissioner
United States Tax Court
Decided June 20, 1989No. Docket Nos. 12072-87; 26221-87; 26222-87UnpublishedCited by 1 opinion
1Opinion of the Court
STEVEN METTLER AND SHARON WALLIS METTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mettler v. Commissioner
Docket Nos. 12072-87; 26221-87; 26222-87.
United States Tax Court
T.C. Memo 1989-301; 1989 Tax Ct. Memo LEXIS 313; 57 T.C.M. (CCH) 775; T.C.M. (RIA) 89301; 11 Employee Benefits Cas. (BNA) 1192;
June 20, 1989.
Curtis Darling, for the petitioners.
William D. Reece, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined deficiencies in petitioners' Federal income taxes in the amounts and for the years as follows:
Year
Deficiency
1983
$ 2,025
1984
2,118
1985
2,375
The…
2Cases cited9 opinions
- Snyder Howell v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Romine v. Comm'rUnited States Tax Court · 1956
- Foil v. CommissionerUnited States Tax Court · 1989
- Cohen v. CommissionerUnited States Tax Court · 1974
- Lawrence J. Cohen and Marilyn P. Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Parker v. ParkerMississippi Supreme Court · 1994