Legal Opinion

Pfersching v. Commissioner

United States Tax Court

Decided June 13, 1983No. Docket No. 29046-81Unpublished

1Opinion of the Court

WILLIAM L. PFERSCHING and BONNIE J. PFERSCHING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pfersching v. Commissioner

Docket No. 29046-81.

United States Tax Court

T.C. Memo 1983-341; 1983 Tax Ct. Memo LEXIS 442; 46 T.C.M. (CCH) 424; T.C.M. (RIA) 83341;

June 13, 1983.

William L. Pfersching and Bonnie J. Pfersching, pro se.

Scott McCallum, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Fred R. Tansill, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and…

2Cases cited8 opinions

  1. Commissioner v. BilderSupreme Court of the United States · 1962
  2. Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
  3. Bilder v. CommissionerUnited States Tax Court · 1959
  4. Gordon v. CommissionerUnited States Tax Court · 1962
  5. Morris C. Montgomery and Frances W. Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970

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