Legal Opinion
Klaassen v. Commissioner
United States Tax Court
Decided July 2, 1998No. Tax Ct. Dkt. No. 11210-97UnpublishedCited by 4 opinions
1Opinion of the Court
DAVID R. AND MARGARET J. KLAASSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Klaassen v. Commissioner
Tax Ct. Dkt. No. 11210-97
United States Tax Court
T.C. Memo 1998-241; 1998 Tax Ct. Memo LEXIS 234; 76 T.C.M. (CCH) 20; T.C.M. (RIA) 98241;
July 2, 1998, Filed
Decision will be entered for respondent as to the deficiency in income tax and for petitioners as to the addition to tax.
Charles J. Graves, for respondent.
David R. Klaassen and Margaret J. Klaassen, pro sese.
ARMEN, SPECIAL TRIAL JUDGE.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, SPECIAL TRIAL JUDGE: This case was heard…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Braunfeld v. BrownSupreme Court of the United States · 1961
- Badaracco v. CommissionerSupreme Court of the United States · 1984
16 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Speltz v. Comm'rUnited States Tax Court · 2005
- GUTERMAN v. COMMISSIONERUnited States Tax Court · 2004
- Ronald J. and June M. Speltz v. CommissionerUnited States Tax Court · 2005
- Speltz v. Comm'rUnited States Tax Court · 2005