1. Home
  2. Browse Decisions
  3. T.C.
  4. 101 T.C.
  5. 101 T.C. 196 (1993)
 

RATH v. COMMISSIONER

Docket Nos. 3984-92, 4017-92.

101 T.C. 196 (1993)

VIRGIL D. RATH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES R. SANGER AND MARJORIE F. SANGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 8, 1993.

Attorney(s) appearing for the Case

Timothy G. Schally, for petitioners.

Mark J. Miller, for respondent.

OPINION

HAMBLEN, Chief Judge:

Respondent determined a deficiency of $15,000 in petitioner Virgil D. Rath's Federal income tax liability for the 1986 taxable year. In addition, respondent determined a deficiency of $48,999 in petitioners James R. Sanger and Marjorie F. Sanger's joint Federal income tax liability for the 1986 taxable year.

After concessions, the sole issue for decision is whether Virgil...

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