Legal Opinion
Amon v. Commissioner
United States Tax Court
Decided September 22, 1981No. Docket Nos. 13845-79, 13847-79Unpublished
1Opinion of the Court
GLENN C. AND NELLE D. AMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HORACE T. ARDINGER, JR. and ANNA M. ARDINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amon v. Commissioner
Docket Nos. 13845-79, 13847-79.
United States Tax Court
T.C. Memo 1981-535; 1981 Tax Ct. Memo LEXIS 215; 42 T.C.M. (CCH) 1167; T.C.M. (RIA) 81535;
September 22, 1981.
James G. Vetter, Jr., for the petitioners.
John W. Dierker, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income tax for 1976 as follows:
Docket…
2Cases cited8 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Johnson v. CommissionerUnited States Tax Court · 1973
- Freeland v. CommissionerUnited States Tax Court · 1980
- Joseph B. And Josephine L. Simon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph B. And Josephine L. SimonCourt of Appeals for the Third Circuit · 1961
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