Legal Opinion
Kobernat v. Commissioner
United States Tax Court
Decided June 20, 1972No. Docket Nos. 4295-70, 4296-70UnpublishedCited by 6 opinions
1Opinion of the Court
Leonard J. Kobernat v. Commissioner. Josephine R. Kobernat v. Commissioner.
Kobernat v. Commissioner
Docket Nos. 4295-70, 4296-70.
United States Tax Court
T.C. Memo 1972-132; 1972 Tax Ct. Memo LEXIS 126; 31 T.C.M. (CCH) 593; T.C.M. (RIA) 72132;
June 20, 1972
Leonard J. Kobernat and Josephine R. Kobernat, pro se, 1121 Wilshire Ave., San Antonio, Tex.Daniel A. Taylor, Jr., for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in each petitioner's income tax as follows:
Year
Deficiency
1966
$ 665
1967
1,147
The two issues for decision are:…
2Cases cited11 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Steadman v. Comm'rUnited States Tax Court · 1968
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Downer v. CommissionerUnited States Tax Court · 1967
- A. J. Ostheimer, 3rd, Ruth M. Ostheimer v. United StatesCourt of Appeals for the Third Circuit · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Williams v. CommissionerUnited States Tax Court · 1975
- Heggestad v. CommissionerUnited States Tax Court · 1988
- Heggestad v. CommissionerUnited States Tax Court · 1988
- Kelly v. CommissionerUnited States Tax Court · 1996
- Shotts v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.