Legal Opinion

Kleuskens v. Commissioner

United States Tax Court

Decided April 22, 1982No. Docket No. 10648-79Unpublished

1Opinion of the Court

CARL A. KLEUSKENS AND HELEN R. KLEUSKENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kleuskens v. Commissioner

Docket No. 10648-79.

United States Tax Court

T.C. Memo 1982-216; 1982 Tax Ct. Memo LEXIS 531; 43 T.C.M. (CCH) 1160; T.C.M. (RIA) 82216;

April 22, 1982.

Jimmy L. Ross, for the petitioners.

Douglas R. Fortney, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:* Respondent determined deficiencies in petitioners' income tax for the calendar years 1974 and 1975 in the amounts of $ 5,832.83 and $ 2,643.03, respectively. After various concessions made…

2Cases cited3 opinions

  1. Archie P. Sherar and Terry A. Sherar v. United StatesCourt of Appeals for the Ninth Circuit · 1969
  2. Thompson v. CommissionerUnited States Tax Court · 1967
  3. Don R. Thompson and Mildred Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969

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