Legal Opinion
Brock v. Commissioner
United States Tax Court
Decided November 4, 1976No. Docket Nos. 3830-75, 3941-75Unpublished
1Opinion of the Court
W. KENNETH BROCK and JANICE B. BROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SARAH BROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brock v. Commissioner
Docket Nos. 3830-75, 3941-75.
United States Tax Court
T.C. Memo 1976-335; 1976 Tax Ct. Memo LEXIS 68; 35 T.C.M. (CCH) 1541; T.C.M. (RIA) 760335;
November 4, 1976, Filed
Sol Spielberg, for petitioners W. Kenneth Brock and Janice B. Brock.
H. A. Stephens, Jr., for petitioner Sarah Brock.
Albert L. Sandlin, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined the…
2Cases cited5 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Kahler v. Comm'rUnited States Tax Court · 1952
- Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Gotthelf v. CommissionerUnited States Tax Court · 1967
- William C. West and Virginia B. West v. United StatesCourt of Appeals for the Fourth Circuit · 1969