Legal Opinion
Lawson v. Commissioner
United States Tax Court
Decided June 27, 1963No. Dockets 92158-92170, 92449-92458, 93607UnpublishedCited by 1 opinion
1Opinion of the Court
Cecil C. Lawson and Edna Lawson, et al. 1 v. Commissioner.
Lawson v. Commissioner
Dockets 92158-92170, 92449-92458, 93607.
United States Tax Court
T.C. Memo 1963-179; 1963 Tax Ct. Memo LEXIS 165; 22 T.C.M. (CCH) 851; T.C.M. (RIA) 63179;
June 27, 1963
John Y. Merrell, Washington, D.C., for petitioners. John J. Larkin, for respondent.
KERN
Memorandum Findings of Fact and Opinion
In these consolidated proceedings respondent determined deficiencies in petitioners' Federal income taxes in the amounts and for the years as follows:
Docket No.
Petitioners
Year
Deficiency
92158
Cecil C. Lawson and Edna Lawson
1957
$1,4…
2Cases cited9 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Parsons v. SmithSupreme Court of the United States · 1959
- Merritt v. CommissionerUnited States Tax Court · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Chowdhury v. Comm'rUnited States Tax Court · 2016