Legal Opinion
Arbaugh v. Commissioner
United States Tax Court
Decided September 24, 1992No. Docket No. 6693-91Unpublished
1Opinion of the Court
JON AND CAROLYN ARBAUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Arbaugh v. Commissioner
Docket No. 6693-91
United States Tax Court
T.C. Memo 1992-565; 1992 Tax Ct. Memo LEXIS 594; 64 T.C.M. (CCH) 880; T.C.M. (RIA) 92565;
September 24, 1992, Filed
Decision will be entered under Rule 155.
Jon Arbaugh, pro se.
Janice D. Newell, for respondent.
NAMEROFF, Special Trial Judge
NAMEROFF
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443A(b)(3) 1 and Rules 180-182. Respondent determined a deficiency of $ 2,107 in petitioners' 1987 Federal income tax.
After…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- John Melnik and Judith Melnik v. United StatesCourt of Appeals for the Ninth Circuit · 1975