Legal Opinion
Wott v. Commissioner
United States Tax Court
Decided July 28, 1986No. Docket No. 19455-82UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT R. WOTT AND CYNDY A. WOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wott v. Commissioner
Docket No. 19455-82.
United States Tax Court
T.C. Memo 1986-319; 1986 Tax Ct. Memo LEXIS 293; 51 T.C.M. (CCH) 1577; T.C.M. (RIA) 86319;
July 28, 1986.
Bernard Wiczer, for the petitioners.
Julia M. Dewey, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in Federal income tax against petitioners as follows:
Taxable Year Ended
Deficiency
December 31, 1975
$4,215
December 31, 1976
3,221
December 31, 1977
5,179
December 31, 1978
9,265
The…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Detko v. CommissionerUnited States Tax Court · 1987