Legal Opinion
Bergmann v. Commissioner
United States Tax Court
Decided June 17, 1985No. Docket No. 12263-84Unpublished
1Opinion of the Court
GEORGE H. and MARITZA L. BERGMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bergmann v. Commissioner
Docket No. 12263-84.
United States Tax Court
T.C. Memo 1985-290; 1985 Tax Ct. Memo LEXIS 345; 50 T.C.M. (CCH) 158; T.C.M. (RIA) 85290;
June 17, 1985.
George H. Bergmann and Maritza L. Bergman, pro se.
Randye R. Daser, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: This case is before us on respondent's motion for summary judgment filed January 14, 1985. This motion was set for hearing in Columbia, South Carolina, on March 4, 1985. Pursuant to petitioners' request, they…
2Cases cited5 opinions
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Coplin v. United StatesUnited States Court of Claims · 1984
- McCain v. CommissionerUnited States Tax Court · 1983
- Harris v. United StatesDistrict Court, S.D. Georgia · 1984
- Smith v. CommissionerUnited States Tax Court · 1984