Legal Opinion
Blue v. Commissioner
United States Tax Court
Decided August 24, 1982No. Docket No. 22587-80Unpublished
1Opinion of the Court
FORREST M. BLUE AND SHIRLEY N. BLUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blue v. Commissioner
Docket No. 22587-80.
United States Tax Court
T.C. Memo 1982-486; 1982 Tax Ct. Memo LEXIS 258; 44 T.C.M. (CCH) 927; T.C.M. (RIA) 82486;
August 24, 1982.
Frank E. Clohan, for the petitioners.
Charlotte Mitchell, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1977 and 1978 in the amounts of $2,724 and $2,271, respectively. The sole issue for decision is whether, under…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
17 more not listed; retrieve them via the Exa API.