Legal Opinion
Schouten v. Commissioner
United States Tax Court
Decided April 8, 1991No. Docket No. 48491-86Unpublished
1Opinion of the Court
PAUL R. SCHOUTEN AND MARY KAY SCHOUTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schouten v. Commissioner
Docket No. 48491-86
United States Tax Court
T.C. Memo 1991-155; 1991 Tax Ct. Memo LEXIS 174; 61 T.C.M. (CCH) 2357; T.C.M. (RIA) 91155;
April 8, 1991, Filed
Decision will be entered under Rule 155.
George P. Latchford and James B. Rice, for the petitioners.
Marjory A. Gerdes and James C. Lanning, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in, and addition to, petitioners' Federal income tax:
Additi…
2Cases cited44 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. HansenSupreme Court of the United States · 1959
- Roberts v. CommissionerUnited States Tax Court · 1974
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