Legal Opinion
Finney v. Commissioner
United States Tax Court
Decided January 28, 1980No. Docket Nos. 1002-76, 1003-76UnpublishedCited by 3 opinions
1Opinion of the Court
FREDERICK W. FINNEY, MARY E. FINNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; F. W. FINNEY CONSTRUCTION CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finney v. Commissioner
Docket Nos. 1002-76, 1003-76.
United States Tax Court
T.C. Memo 1980-23; 1980 Tax Ct. Memo LEXIS 557; 39 T.C.M. (CCH) 938; T.C.M. (RIA) 80023;
January 28, 1980, Filed
John G. Rocovich, Jr. and Cordell M. Parvin, for the petitioners.
Michael R. Moore and John C. McDougal, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: In these consolidated cases,…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Bixby v. CommissionerUnited States Tax Court · 1972
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
33 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- William G. And Martha C. Martin v. Commissioner of Internal Revenue, Joseph and Evelyn Creel v. Commissioner of Internal Revenue, Jonnie Parkinson v. Commissioner of Internal Revenue, Max Zager and Goldie R. Zager v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Martin v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Melanie L. Thomas-Kozak v. CommissionerUnited States Tax Court · 2014