Legal Opinion
Langlois v. Commissioner
United States Tax Court
Decided September 1, 1988No. Docket No. 6728-87Unpublished
1Opinion of the Court
EARL E. LANGLOIS AND PENNY W. LANGLOIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Langlois v. Commissioner
Docket No. 6728-87.
United States Tax Court
T.C. Memo 1988-415; 1988 Tax Ct. Memo LEXIS 450; 56 T.C.M. (CCH) 36; T.C.M. (RIA) 88415;
September 1, 1988; As amended September 6, 1988
Earl E. Langlois, pro se.
Daniel M. Carr, for the respondent.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: In a notice of deficiency dated December 11, 1986, respondent determined deficiencies in petitioners' 1982 and 1983 Federal income taxes in the amounts of $ 1,162.00 and $ 1,367.00,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Engdahl v. CommissionerUnited States Tax Court · 1979
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