Legal Opinion
Lettmann v. Commissioner
United States Tax Court
Decided September 9, 1982No. Docket No. 6176-79Unpublished
1Opinion of the Court
OLIVER H. LETTMANN and ETHEL V. LETTMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lettmann v. Commissioner
Docket No. 6176-79.
United States Tax Court
T.C. Memo 1982-511; 1982 Tax Ct. Memo LEXIS 236; 44 T.C.M. (CCH) 1050; T.C.M. (RIA) 82511;
September 9, 1982.
Townes L. Dawson, for the petitioners.
Daniel J. Wiles, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:
Year
Deficiency
1974
$4,409.84
1975
4,517.66
1976
4,203.23
1977
5,531.04
After concessions, the sole issue for…
2Cases cited7 opinions
- United States v. DavisSupreme Court of the United States · 1970
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Blanche S. Benjamin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Niedermeyer v. CommissionerUnited States Tax Court · 1974
- Bernard E. Niedermeyer and Tessie S. Niedermeyer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
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