Legal Opinion
Smalley v. Commissioner
United States Tax Court
Decided April 10, 1973No. Docket Nos. 4638-68, 4641-68UnpublishedCited by 3 opinions
1Opinion of the Court
ELEANORE H. SMALLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
H. EARL SMALLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smalley v. Commissioner
Docket Nos. 4638-68, 4641-68.
United States Tax Court
T.C. Memo 1973-85; 1973 Tax Ct. Memo LEXIS 206; 32 T.C.M. (CCH) 373; T.C.M. (RIA) 73085;
April 10, 1973, Filed
Wm. Royall Middelthon, Jr. and Woodrow M. Melvin, Jr., for the petitioners.
W. Reeder Glass, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: In these consolidated cases the Commissioner determined deficiencies in the joint…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998