Legal Opinion
Allen v. Commissioner
United States Tax Court
Decided February 27, 1975No. Docket Nos. 8114-71, 8210-71UnpublishedCited by 1 opinion
1Opinion of the Court
RAYMOND L. ALLEN and SHIRLEY L. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SPORTCRAFT HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket Nos. 8114-71, 8210-71
United States Tax Court
T.C. Memo 1975-39; 1975 Tax Ct. Memo LEXIS 333; 34 T.C.M. (CCH) 242; T.C.M. (RIA) 750039;
February 27, 1975, Filed
Michel G. Emmanuel and Michael D. Annis, for the petitioners.
W. P. White, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies and penalties against Raymond and…
2Cases cited57 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Commissioner v. BrownSupreme Court of the United States · 1965
- Burnet v. LoganSupreme Court of the United States · 1931
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Littlefield v. PerrySupreme Court of the United States · 1875
52 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kovens v. CommissionerUnited States Tax Court · 1983