1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 592 (1987)
 

SPRINGMANN v. COMMISSIONER

Docket No. 37452-85.

54 T.C.M. 592 (1987)

T.C. Memo. 1987-474

J. Michael Springmann v. Commissioner.

United States Tax Court.

Filed September 21, 1987.

Attorney(s) appearing for the Case

John F. Rodgers, 1333 New Hampshire Ave., Washington, D.C., for the petitioner. Wilton A. Baker, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to section 7456(d) of the Internal Revenue Code (redesignated as sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for 1980 in the amount of $4,814.26. Following concessions by petitioner...

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