Legal Opinion
Schaeffer v. Commissioner
United States Tax Court
Decided January 27, 1981No. Docket No. 9266-76Unpublished
1Opinion of the Court
MILTON T. SCHAEFFER AND JOAN H. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schaeffer v. Commissioner
Docket No. 9266-76.
United States Tax Court
T.C. Memo 1981-27; 1981 Tax Ct. Memo LEXIS 711; 41 T.C.M. (CCH) 752; T.C.M. (RIA) 81027;
January 27, 1981.
William H. Lawson, Jr., for the petitioners.
Wesley J. Lynes and Joel Gerber, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioners' 1973 Federal income tax in the amount of $ 92,662.95. He further determined an addition to petitioners' tax under…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Town & Country Food Co. v. CommissionerUnited States Tax Court · 1969
- United Surgical Steel Co. v. CommissionerUnited States Tax Court · 1970
- Branham v. CommissionerUnited States Tax Court · 1968
- Mathers v. CommissionerUnited States Tax Court · 1972
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