Legal Opinion
Ehlert v. Commissioner
United States Tax Court
Decided September 16, 1985No. Docket No. 21226-81Unpublished
1Opinion of the Court
DELBERT D. EHLERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ehlert v. Commissioner
Docket No. 21226-81.
United States Tax Court
T.C. Memo 1985-479; 1985 Tax Ct. Memo LEXIS 149; 50 T.C.M. (CCH) 1048; T.C.M. (RIA) 85479;
September 16, 1985.
Phillip E. Gibbons, for the petitioner.
Patricia Anne Golembiewski, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $22,973. After numerous concessions, the sole issue presented is whether petitioner is entitled to use the…
2Cases cited21 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, J. Leonard Schmitz and Alice Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
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