PETERSON v. COMMISSIONER

Docket No. 8237-80.

44 T.C.M. 674 (1982)

T.C. Memo. 1982-442

Van D. Peterson, Jr., et al. v. Commissioner.

United States Tax Court.

Filed August 2, 1982.


Attorney(s) appearing for the Case

William W. Sumner, 455 Capital Mall, Sacramento, Calif., for the petitioners. Robert W. Towler, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:*

Respondent determined deficiencies against the petitioners for the year 1976 in the following amounts:


                                     Amount of
     Petitioner                     Deficiency

   Van D. Peterson, Jr. ..........   $1,771
   Frederick W. King and
   Margaret G. King ..............    1,772...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases