Legal Opinion
Tidler v. Commissioner
United States Tax Court
Decided June 1, 1987No. Docket No. 32713-84UnpublishedCited by 1 opinion
1Opinion of the Court
HAROLD S. TIDLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tidler v. Commissioner
Docket No. 32713-84.
United States Tax Court
T.C. Memo 1987-268; 1987 Tax Ct. Memo LEXIS 268; 53 T.C.M. (CCH) 934; T.C.M. (RIA) 87268;
June 1, 1987.
Robert E. Bullard, for the petitioner.
Dahil D. Goss, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Taxable Year
Deficiency
1974
1 $31,273.54
1975
26,323.00
1976
49,181.00
1977
61,689.00
1978
44,992.00
1979
34,862.00
After concessions, we must…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Palmer v. HoffmanSupreme Court of the United States · 1943
- Olson v. United StatesSupreme Court of the United States · 1934
- Crane v. CommissionerSupreme Court of the United States · 1947
- Burnet v. HoustonSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Douglas v. CommissionerUnited States Tax Court · 1989