1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2466 (1992)
 

GELHAR v. COMMISSIONER

Docket No. 7898-91.

63 T.C.M. 2466 (1992)

T.C. Memo. 1992-162

Lynn W. and Eleanor T. Gelhar v. Commissioner.

United States Tax Court.

Filed March 23, 1992.

Attorney(s) appearing for the Case

Lynn W. Gelhar and Eleanor T. Gelhar, pro se.

Louise R. Forbes, for respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181 and 182.1

Respondent determined a deficiency of $7,536 in petitioners' Federal income tax for the taxable year 1987, and additions to tax under section 6653(a)(1)(A) and (B).

After concessions by respondent, the only issue for decision is whether petitioners were qualified individuals...

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