Legal Opinion

Forrer v. Commissioner

United States Tax Court

Decided August 11, 1981No. Docket No. 8718-78Unpublished

1Opinion of the Court

GORDON RANDOLPH FORRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Forrer v. Commissioner

Docket No. 8718-78.

United States Tax Court

T.C. Memo 1981-418; 1981 Tax Ct. Memo LEXIS 321; 42 T.C.M. (CCH) 613; T.C.M. (RIA) 81418;

August 11, 1981.

Gordon Randolph Forrer, pro se.

William F. Garrow, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for the calendar years 1973 and 1974 in the respective amounts of $ 20,200.60 and $ 18,242.70. The sole issue for decision is whether section…

2Cases cited18 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
  3. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  4. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  5. Hort v. CommissionerSupreme Court of the United States · 1941

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