Legal Opinion
Egner v. Commissioner
United States Tax Court
Decided September 5, 1984No. Docket No. 10115-83Unpublished
1Opinion of the Court
WILLIAM G. EGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Egner v. Commissioner
Docket No. 10115-83.
United States Tax Court
T.C. Memo 1984-473; 1984 Tax Ct. Memo LEXIS 199; 48 T.C.M. (CCH) 1041; T.C.M. (RIA) 84473;
September 5, 1984.
William G. Egner, pro se.
Barbara E. Horan, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: By statutory notice of deficiency dated February 10, 1983, respondent determined deficiencies in petitioner's Federal income tax liabilities of $3,996 for 1979 and $11,836 for 1980.
After concessions by the parties, the issues for…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Yeomans v. CommissionerUnited States Tax Court · 1958
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
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