STURM v. COMMISSIONER

Docket No. 26723-83.

54 T.C.M. 1394 (1987)

T.C. Memo. 1987-625

Carlyle Sturm and Charlotte Sturm v. Commissioner.

United States Tax Court.

Filed December 30, 1987.


Attorney(s) appearing for the Case

Thomas F. Topel, 401 N. 31st St., Billings, Mont., J. Marquis Eastwood, Kenneth L. Cutler, and Maureen H. Parkinson, for the petitioners. Randall G. Durfee and Joel A. Lopata, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners'1 Federal income tax liability as follows:

Year                             Deficiency

1979 .........................   $67,658.00
1980 .........................   $39,067.00

The primary issues for out determination are whether petitioner's transactions with respect to certain computer...

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