Legal Opinion
Ezerins v. Commissioner
United States Tax Court
Decided May 14, 1984No. Docket No. 3842-83Unpublished
1Opinion of the Court
ELMARS P. EZERINS and GLORIA J. EZERINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ezerins v. Commissioner
Docket No. 3842-83.
United States Tax Court
T.C. Memo 1984-261; 1984 Tax Ct. Memo LEXIS 417; 48 T.C.M. (CCH) 107; T.C.M. (RIA) 84261;
May 14, 1984.
Elmars P. Ezerins, pro se.
Steven R. Guest, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $1,606 in petitioners' Federal income taxes for 1980. The deficiency resulted from the determination that petitioners had unreported interest income, which they have not…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Noel Tancred Escofil v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1972