Legal Opinion
Krauskopf v. Commissioner
United States Tax Court
Decided July 26, 1984No. Docket No. 11662-81UnpublishedCited by 1 opinion
1Opinion of the Court
NORD W. KRAUSKOPF AND THEODORA L. KRAUSKOPF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Krauskopf v. Commissioner
Docket No. 11662-81.
United States Tax Court
T.C. Memo 1984-386; 1984 Tax Ct. Memo LEXIS 287; 48 T.C.M. (CCH) 620; T.C.M. (RIA) 84386;
July 26, 1984.
John H. Cooper and Kaye K. Houser, for the petitioners. Linda J. Wise, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in the income tax due from petitioners as follows:
Taxable Year
Deficiency
1976
1 $3,046.00
1977
85,501.00
1978
7,187.07
After concessions, the…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CartwrightSupreme Court of the United States · 1973
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Vincent E. Jenkins v. United StatesCourt of Appeals for the D.C. Circuit · 1962
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Transamerica Corp. v. United StatesUnited States Court of Claims · 1988