Legal Opinion
Koss v. Commissioner
United States Tax Court
Decided July 11, 1989No. Docket No. 4001-81UnpublishedCited by 7 opinions
1Opinion of the Court
DAVID A. KOSS AND FREYA B. KOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Koss v. Commissioner
Docket No. 4001-81
United States Tax Court
T.C. Memo 1989-330; 1989 Tax Ct. Memo LEXIS 328; 57 T.C.M. (CCH) 882; T.C.M. (RIA) 89330;
July 11, 1989
David A. Koss, pro se.
James P. Clancy, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1972 and 1974 in the amounts of $ 26,009 and $ 48,788.05, respectively. After concessions, the issues for decision are:(1) Whether…
2Cases cited29 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Luna v. CommissionerUnited States Tax Court · 1964
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
24 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- David A. Koss Freya B. Koss v. United StatesCourt of Appeals for the Third Circuit · 1995
- Sierra Club v. CommissionerUnited States Tax Court · 1994
- Hilen v. Comm'rUnited States Tax Court · 2005
- Gudmundsson v. United StatesCourt of Appeals for the Second Circuit · 2011
- Gudmundsson v. United StatesCourt of Appeals for the Second Circuit · 2011
2 more not listed; retrieve them via the Exa API.