Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided February 10, 1983No. Docket Nos. 2901-81, 2902-81UnpublishedCited by 1 opinion
1Opinion of the Court
SAM L. AND NANCY J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ERNEST R. AND CHARLENE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket Nos. 2901-81, 2902-81.
United States Tax Court
T.C. Memo 1983-93; 1983 Tax Ct. Memo LEXIS 694; 45 T.C.M. (CCH) 756; T.C.M. (RIA) 83093;
February 10, 1983.
Gregory J. Meurer, for the petitioners.
Mark S. Feuer, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined deficiencies in petitioners' income tax as follows:
CALENDAR YEAR
SAM L. AND NANCY J.
ERNEST R. AND
ENDING
SMITH
CHA…
2Cases cited13 opinions
- Rousku v. CommissionerUnited States Tax Court · 1971
- Moore v. CommissionerUnited States Tax Court · 1979
- Bruno v. CommissionerUnited States Tax Court · 1978
- Miller v. CommissionerUnited States Tax Court · 1969
- Daniel A. Robida v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John E. Van Kalker Jr. And Carol Van Kalker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984