Legal Opinion
Beck v. Commissioner
United States Tax Court
Decided December 7, 1998No. Tax Ct. Dkt. No. 11549-96Unpublished
1Opinion of the Court
GEORGE S. BECK AND FRELA D. BECK Petitioners v. COMMISSIONER OF INTERNAL REVENUE Respondent
Beck v. Commissioner
Tax Ct. Dkt. No. 11549-96
United States Tax Court
T.C. Memo 1998-429; 1998 Tax Ct. Memo LEXIS 429; 76 T.C.M. (CCH) 966; T.C.M. (RIA) 98429;
December 7, 1998, Filed
Decision will be entered for respondent.
Howard P. Levine and William W. Kiessling, for respondent.
George S. Beck and Frela D. Beck, pro sese.
VASQUEZ, JUDGE.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, JUDGE: Respondent determined deficiencies of $ 1,570 and $ 570 in petitioners' 1992 and 1993 Federal income taxes,…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Squire v. CapoemanSupreme Court of the United States · 1956
- Peck v. CommissionerUnited States Tax Court · 1988
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
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