Legal Opinion
Amis v. Commissioner
United States Tax Court
Decided December 10, 1984No. Docket Nos. 17251-81, 22572-81, 10878-82, 11601-82UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN C. AMIS, JR. and GEMAE AMIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amis v. Commissioner
Docket Nos. 17251-81, 22572-81, 10878-82, 11601-82.
United States Tax Court
T.C. Memo 1984-642; 1984 Tax Ct. Memo LEXIS 35; 49 T.C.M. (CCH) 281; T.C.M. (RIA) 84642;
December 10, 1984.
John C. Amis, Jr., pro se.
Stephen R. Takeuchi and Willie Fortenberry, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1977 and 1978 as follows:
Calendar
Petitioners
Year
Deficie…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Sachs v. CommissionerUnited States Tax Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Amey & Monge, Inc., John C. Amis, Jr., President v. Commissioner of Internal Revenue, Amey & Monge, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1987