Legal Opinion
Leuthold v. Commissioner
United States Tax Court
Decided December 15, 1987No. Docket No. 1131-84Unpublished
1Opinion of the Court
JOHN W. LEUTHOLD AND PAMELA LEUTHOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leuthold v. Commissioner
Docket No. 1131-84.
United States Tax Court
T.C. Memo 1987-610; 1987 Tax Ct. Memo LEXIS 655; 54 T.C.M. (CCH) 1308; T.C.M. (RIA) 87610;
December 15, 1987; As amended January 4, 1988
John W. Leuthold, pro se.
Paul H. Weisman, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the years 1978 and 1979 in the amounts of $ 22,977 and $ 91,971, respectively, and an addition to tax for…
2Cases cited23 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. HoustonSupreme Court of the United States · 1931
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
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