Legal Opinion
Lagerquist v. Commissioner
United States Tax Court
Decided April 7, 1987No. Docket No. 1953-85Unpublished
1Opinion of the Court
GEORGE A. LAGERQUIST and MARGARET E. LAGEROUIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lagerquist v. Commissioner
Docket No. 1953-85.
United States Tax Court
T.C. Memo 1987-185; 1987 Tax Ct. Memo LEXIS 181; 53 T.C.M. (CCH) 530; T.C.M. (RIA) 87185;
April 7, 1987.
E. M. Murray and Matthew W. Stanley, for the petitioners.
Michael R. McMahon, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1977
$1,531
1978
597,269
1979
18,200
After concessions, the issues for…
2Cases cited19 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Camp Wolters Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Aqualane Shores, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Burr Oaks Corp. v. CommissionerUnited States Tax Court · 1965
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