Legal Opinion

Wiedmaier v. Commissioner

United States Tax Court

Decided October 9, 1984No. Docket No. 7930-82UnpublishedCited by 1 opinion

1Opinion of the Court

ROBERT C. WIEDMAIER AND IRENE O. WIEDMAIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wiedmaier v. Commissioner

Docket No. 7930-82.

United States Tax Court

T.C. Memo 1984-540; 1984 Tax Ct. Memo LEXIS 130; 48 T.C.M. (CCH) 1350; T.C.M. (RIA) 84540;

October 9, 1984.

Jack M. Schultz and Thomas H. Bergh, for the petitioners.

Joseph R. Goeke and Richard E. Trogolo, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Chief Judge:* Respondent determined the following deficiencies in petitioners' Federal income tax:

Year

Deficiency

1978

$2,272

1979

2,004

1980

4,233

The only issue presented for…

2Cases cited8 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Haar v. CommissionerUnited States Tax Court · 1982
  3. Daniel S. And Emma F. Haar v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
  4. Stephenson Trust v. CommissionerUnited States Tax Court · 1983
  5. Dyer v. CommissionerUnited States Tax Court · 1979

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Robert C. Wiedmaier Irene O. Wiedmaier v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985

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