Legal Opinion
Ohio County & Independent Agriculture Societies v. Commissioner
United States Tax Court
Decided April 21, 1982No. Docket No. 4812-77UnpublishedCited by 2 opinions
1Opinion of the Court
OHIO COUNTY & INDEPENDENT AGRICULTURE SOCIETIES, DELAWARE COUNTY FAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ohio County & Independent Agriculture Societies v. Commissioner
Docket No. 4812-77.
United States Tax Court
T.C. Memo 1982-210; 1982 Tax Ct. Memo LEXIS 533; 43 T.C.M. (CCH) 1126; T.C.M. (RIA) 82210;
April 21, 1982.
Bruce W. Powell and Ernestine B. Powell, for the petitioner.
Mary Helen Weber, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1972 and 1973 in the respective amounts…
2Cases cited18 opinions
- Costello v. United StatesSupreme Court of the United States · 1961
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Curphey v. CommissionerUnited States Tax Court · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Orange County Agricultural Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Orange County Agricultural Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990