Legal Opinion
Dankos v. Commissioner
United States Tax Court
Decided September 30, 1986No. Docket No. 23041-84Unpublished
1Opinion of the Court
JOHN G. AND THERESA A. DANKOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dankos v. Commissioner
Docket No. 23041-84.
United States Tax Court
T.C. Memo 1986-498; 1986 Tax Ct. Memo LEXIS 111; 52 T.C.M. (CCH) 722; T.C.M. (RIA) 86498;
September 30, 1986.
Herman C. Daniel, for the petitioners.
T. Keith Fogg, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1979 in the amount of $56,627.42.
After concessions 1 by petitioners, the issues remaining for our decision are:…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Casey v. CommissionerUnited States Tax Court · 1962
- Chapman v. CommissionerUnited States Tax Court · 1967
- Dielectric Materials Co. v. CommissionerUnited States Tax Court · 1972
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