Legal Opinion
Resser v. Commissioner
United States Tax Court
Decided May 26, 1994No. Docket No. 18606-88UnpublishedCited by 12 opinions
1Opinion of the Court
ALAN M. RESSER AND MELINDA B. RESSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Resser v. Commissioner
Docket No. 18606-88
United States Tax Court
T.C. Memo 1994-241; 1994 Tax Ct. Memo LEXIS 236; 67 T.C.M. (CCH) 3025;
May 26, 1994, Filed
For petitioners: Alan F. Segal.
For respondent: Joseph T. Ferrick.
WRIGHT
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1982 in the amount of $ 391,113, and an addition to tax under section 6661 1 in the amount of $ 97,778.50. Respondent also…
2Cases cited19 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Bokum v. CommissionerUnited States Tax Court · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jonson v. Comm'rUnited States Tax Court · 2002
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Michaels v. CommissionerUnited States Tax Court · 1995
- Starr v. CommissionerUnited States Tax Court · 1995
7 more not listed; retrieve them via the Exa API.