Legal Opinion
Wortmann v. Comm'r
United States Tax Court
Decided September 29, 2005No. Nos. 21534-03, 21535-03, 21536-03, 21537-03UnpublishedCited by 2 opinions
1Opinion of the Court
ROGER AND SHARON WORTMANN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wortmann v. Comm'r
Nos. 21534-03, 21535-03, 21536-03, 21537-03
United States Tax Court
T.C. Memo 2005-227; 2005 Tax Ct. Memo LEXIS 227; 90 T.C.M. (CCH) 336;
September 29, 2005, Filed
Gerald P. Laughlin, Kent O. Littlejohn, and Francis J. Reida, for petitioners.
David W. Sorensen, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1999 and 2000 in the following amounts:
Petitioners…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- Messing v. CommissionerUnited States Tax Court · 1967
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hughes v. Comm'rUnited States Tax Court · 2009
- Kiva Dunes Conservation, LLC v. Comm'rUnited States Tax Court · 2009