Legal Opinion
Pack v. Commissioner
United States Tax Court
Decided March 6, 1980No. Docket Nos. 10941-77, 10942-77, 10943-77, 10944-77, 11081-77, 11191-77Unpublished
1Opinion of the Court
SHARON K. PACK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pack v. Commissioner
Docket Nos. 10941-77, 10942-77, 10943-77, 10944-77, 11081-77, 11191-77.
United States Tax Court
T.C. Memo 1980-65; 1980 Tax Ct. Memo LEXIS 519; 39 T.C.M. (CCH) 1179; T.C.M. (RIA) 80065;
March 6, 1980, Filed
Patrick J. Regan,Michael C. Doering, for the petitioners.
Juandell D. Glass, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies and transferee liabilities as follows:
Petitioner
Year
Deficiency
Sharon K. Pack
1974
$ 1,236.58
1975
246.00
J.…
2Cases cited20 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Kenneth White v. James P. BoyleCourt of Appeals for the Fourth Circuit · 1976
15 more not listed; retrieve them via the Exa API.