Legal Opinion
Fatland v. Commissioner
United States Tax Court
Decided September 12, 1984No. Docket No. 9258-82Unpublished
1Opinion of the Court
JOHN L. FATLAND AND DONITA V. FATLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fatland v. Commissioner
Docket No. 9258-82.
United States Tax Court
T.C. Memo 1984-489; 1984 Tax Ct. Memo LEXIS 182; 48 T.C.M. (CCH) 1107; T.C.M. (RIA) 84489; 5 Employee Benefits Cas. (BNA) 2442;
September 12, 1984.
Paul M. Thielking, for the petitioners.
Jack Forsberg, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:* Respondent determined deficiencies in petitioners' joint Federal income taxes for calendar years 1977, 1978, and 1979 in the amounts of $20,600.58,…
2Cases cited24 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Achiro v. CommissionerUnited States Tax Court · 1981
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
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