Legal Opinion
Short v. Commissioner
United States Tax Court
Decided February 9, 1988No. Docket No. 21362-86Unpublished
1Opinion of the Court
JACK M. SHORT AND MARTHA G. GRIMM, F.K.A. MARTHA G. SHORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Short v. Commissioner
Docket No. 21362-86.
United States Tax Court
T.C. Memo 1988-40; 1988 Tax Ct. Memo LEXIS 43; 55 T.C.M. (CCH) 54; T.C.M. (RIA) 88040;
February 9, 1988.
Jack M. Short and Martha G. Grimm, pro se
Leroy D. Boyer, for the respondent
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 11,546 in petitioners' Federal income tax for the calendar year 1982. After concessions by petitioners as to all other adjustments in the notice of…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lamphere v. CommissionerUnited States Tax Court · 1978
- Service Bolt & Nut Co. Profit Sharing Trust v. CommissionerUnited States Tax Court · 1982
- Farber v. CommissionerUnited States Tax Court · 1972
- Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
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