Legal Opinion
Boltinghouse v. Comm'r
United States Tax Court
Decided May 13, 2003No. 9063-01UnpublishedCited by 14 opinions
1Opinion of the Court
MICHAEL KEVIN & VICKIE P. BOLTINGHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boltinghouse v. Comm'r
No. 9063-01
United States Tax Court
T.C. Memo 2003-134; 2003 Tax Ct. Memo LEXIS 134; 85 T.C.M. (CCH) 1277;
May 13, 2003, Filed
Judgment entered for petitioners.
Michael K. Boltinghouse and Vickie P. Boltinghouse, pro se.
James R. Rich, for respondent.
Dinan, Daniel J.
DINAN
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined a deficiency in petitioners' Federal income tax of $ 805 for the taxable year 1998. Unless otherwise indicated, section references are to the…
2Cases cited7 opinions
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Solis v. TeaSupreme Court of Delaware · 1983
- Miller v. CommissionerUnited States Tax Court · 2000
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Heinsohn v. ChandlerCourt of Chancery of Delaware · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thomas v. Comm'rUnited States Tax Court · 2010
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Seeliger v. Comm'rUnited States Tax Court · 2017
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Armstrong v. Comm'rUnited States Tax Court · 2012
9 more not listed; retrieve them via the Exa API.