Legal Opinion
Petty v. Commissioner
United States Tax Court
Decided June 11, 1981No. Docket Nos. 7311-78, 7312-78, 7313-78, 7314-78, 7315-78Unpublished
1Opinion of the Court
R. M. PETTY and ALLENE A. PETTY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Petty v. Commissioner
Docket Nos. 7311-78, 7312-78, 7313-78, 7314-78, 7315-78.
United States Tax Court
T.C. Memo 1981-285; 1981 Tax Ct. Memo LEXIS 457; 42 T.C.M. (CCH) 56; T.C.M. (RIA) 81285;
June 11, 1981
Glenn H. Strother, for the petitioners.
Eric Chofnas and Jay A. Sekulow, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: In these consolidated cases respondent determined deficiencies for the years and in the amounts as follows:
Deficiencies
in
Petitioners
Year
Income Tax
R.…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. LewisSupreme Court of the United States · 1951
6 more not listed; retrieve them via the Exa API.