Legal Opinion
DuVal v. Commissioner
United States Tax Court
Decided December 12, 1994No. Docket No. 25722-92Unpublished
1Opinion of the Court
WILLIAM B. DUVAL AND GENE H. DUVAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DuVal v. Commissioner
Docket No. 25722-92
United States Tax Court
T.C. Memo 1994-603; 1994 Tax Ct. Memo LEXIS 611; 68 T.C.M. (CCH) 1375;
December 12, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Harold E. Starke, Jr.
For respondent: John C. McDougal.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
Additions to Tax
Section
Section
Section
Section
Section
Year
Deficiency
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Elrod v. CommissionerUnited States Tax Court · 1986
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