Legal Opinion
BURDETT v. COMMISSIONER
United States Tax Court
Decided September 28, 1992No. Docket No. 11742-91Unpublished
1Opinion of the Court
MICHAEL E. AND CHERYL A. BURDETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BURDETT v. COMMISSIONER
Docket No. 11742-91
United States Tax Court
T.C. Memo 1992-576; 1992 Tax Ct. Memo LEXIS 600; 64 T.C.M. (CCH) 926;
September 28, 1992, Filed
For Michael E. Burdett, pro se.
For Respondent: Roderick H. Fillinger.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: This matter is before the Court on respondent's motion for summary judgment, filed June 5, 1992, pursuant to Rule 121. 1 Respondent determined a deficiency of $ 13,708.92 in petitioners' Federal income tax for 1988. The issues for decision…
2Cases cited23 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Schweiker v. HansenSupreme Court of the United States · 1981
- Naftel v. CommissionerUnited States Tax Court · 1985
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