Legal Opinion
Bergersen v. Commissioner
United States Tax Court
Decided August 29, 1995No. Docket No. 11747-92UnpublishedCited by 9 opinions
1Opinion of the Court
EARL O. BERGERSEN and EVELYN K. BERGERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bergersen v. Commissioner
Docket No. 11747-92.
United States Tax Court
T.C. Memo 1995-424; 1995 Tax Ct. Memo LEXIS 418; 70 T.C.M. (CCH) 568;
August 29, 1995, Filed
Decision will be entered under Rule 155.
James M. O'Brien, Thomas M. Haderlein, Michael J. Wilczynski, Mark A. Oates, and Tamara L. Frantzen, for petitioners.
William T. Derick, for respondent.
PARKER, Judge
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income tax and…
2Cases cited47 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. BoyleSupreme Court of the United States · 1985
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
42 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Bergersen v. CommissionerCourt of Appeals for the First Circuit · 1997
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Sanders v. Comm'rUnited States Tax Court · 2015
- Hewlett-Packard Co. v. Comm'rUnited States Tax Court · 2012
4 more not listed; retrieve them via the Exa API.