Legal Opinion
Millar v. Commissioner
United States Tax Court
Decided April 22, 1975No. Docket Nos. 5884-72, 5889-72, 5885-72, 5890-72, 5886-72, 5891-72, 5887-72, 5892-72, 5888-72, 5893-72UnpublishedCited by 1 opinion
1Opinion of the Court
GAVIN S. MILLAR, ET AL. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Millar v. Commissioner
Docket Nos. 5884-72, 5889-72, 5885-72, 5890-72, 5886-72, 5891-72, 5887-72, 5892-72, 5888-72, 5893-72.
United States Tax Court
T.C. Memo 1975-113; 1975 Tax Ct. Memo LEXIS 260; 34 T.C.M. (CCH) 554; T.C.M. (RIA) 750113;
April 22, 1975, Filed
Edmund W. Ridall, Jr., and R. K. Conrad, for the petitioners.
Joseph M. Abele, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: In his notices of deficiency, as supplemented by his amended answers, the respondent has determined…
2Cases cited17 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. HammelSupreme Court of the United States · 1941
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Bolger v. CommissionerUnited States Tax Court · 1973
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- William B. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977