Legal Opinion
Orvis v. Commissioner
United States Tax Court
Decided October 3, 1984No. Docket No. 24796-81UnpublishedCited by 3 opinions
1Opinion of the Court
THOMAS V. ORVIS and BOBYE G. ORVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Orvis v. Commissioner
Docket No. 24796-81.
United States Tax Court
T.C. Memo 1984-533; 1984 Tax Ct. Memo LEXIS 145; 48 T.C.M. (CCH) 1295; T.C.M. (RIA) 84533;
October 3, 1984.
Thomas V. Orvis, pro se.
Donna J. Rice, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1978 in the amount of $980. The issues for decision are: (1) whether petitioners are entitled to a deduction under…
2Cases cited23 opinions
- Podems v. CommissionerUnited States Tax Court · 1955
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Stolk v. CommissionerUnited States Tax Court · 1963
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Lucas v. CommissionerUnited States Tax Court · 1982
18 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Ambrose v. United StatesUnited States Court of Federal Claims · 2012
- Wakefield v. Comm'rUnited States Tax Court · 2015
- Strode v. Comm'rUnited States Tax Court · 2015