Legal Opinion
Devinaspre v. Commissioner
United States Tax Court
Decided August 20, 1985No. Docket No. 11393-84Unpublished
1Opinion of the Court
ROBERT L. DEVINASPRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Devinaspre v. Commissioner
Docket No. 11393-84.
United States Tax Court
T.C. Memo 1985-435; 1985 Tax Ct. Memo LEXIS 194; 50 T.C.M. (CCH) 846; T.C.M. (RIA) 85435; 6 Employee Benefits Cas. (BNA) 2156;
August 20, 1985.
Fred Ramey, for the petitioner.
Christine v. Olsen and John Meaney, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $270 in petitioner's Federal income tax for 1980. The issues for decision are:
1. Whether petitioner is entitled to a…
2Cases cited10 opinions
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Blair E. Hildebrand v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
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