Legal Opinion
Deukmejian v. Commissioner
United States Tax Court
Decided January 26, 1981No. Docket No. 5237-79Unpublished
1Opinion of the Court
GEORGE DEUKMEJIAN and JEAN DEUKMEJIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Deukmejian v. Commissioner
Docket No. 5237-79.
United States Tax Court
T.C. Memo 1981-24; 1981 Tax Ct. Memo LEXIS 723; 41 T.C.M. (CCH) 738; T.C.M. (RIA) 81024;
January 26, 1981.
Charles S. Wulke, for the petitioners.
Edward M. Robbins, Jr., for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $ 20,692. In an amended answer respondent claimed an increase in the deficiency…
2Cases cited3 opinions
- Jacob J. Cooley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Fargason v. CommissionerUnited States Board of Tax Appeals · 1930
- Newaygo Portland Cement Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1935