Legal Opinion
Nemetz v. Commissioner
United States Tax Court
Decided November 10, 1983No. Docket No. 6318-82Unpublished
1Opinion of the Court
JOHN E. NEMETZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nemetz v. Commissioner
Docket No. 6318-82
United States Tax Court
T.C. Memo 1983-676; 1983 Tax Ct. Memo LEXIS 111; 47 T.C.M. (CCH) 282; T.C.M. (RIA) 83676;
November 10, 1983.
B. Roland Freasier, Jr. and Gary S. Cook, for the petitioner.
T. Keith Fogg, for the respondent.
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined a deficiency in petitioner's income tax for 1978 in the amount of $64,969.37. The parties have reached a partial settlement and the only issue for the Court to decide is whether the transfer of certain…
2Cases cited14 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Norton v. CommissionerUnited States Tax Court · 1951
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
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