1. Home
  2. Browse Decisions
  3. T.C.
  4. 77 T.C.
  5. 77 T.C. 1326 (1981)
 

LEMMEN v. COMMISSIONER

Docket No. 1432-79.

77 T.C. 1326 (1981)

GERRIT B. LEMMEN AND JUDITH K. LEMMEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1981.

Attorney(s) appearing for the Case

George W. Harrison III, Robert A. Hudson, and Charles D. Miner, for the petitioners.

F. Michael Kovach and Deborah S. Hack, for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                      Deficiency

  1973 ---------------------  $10,030
  1974 ---------------------   19,905
  1975 ---------------------    4,369

After concessions by both parties, the issues remaining for decision are:

(1) Whether petitioner Gerrit B. Lemmen's investment in polled Hereford cattle...

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