Legal Opinion
McShane v. Commissioner
United States Tax Court
Decided March 19, 1987No. Docket Nos. 13802-84, 13803-84, 13804-84, 13805-84UnpublishedCited by 13 opinions
1Opinion of the Court
FRANK L. McSHANE AND JUDITH BROWN, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McShane v. Commissioner
Docket Nos. 13802-84, 13803-84, 13804-84, 13805-84.
United States Tax Court
T.C. Memo 1987-151; 1987 Tax Ct. Memo LEXIS 147; 53 T.C.M. (CCH) 409; T.C.M. (RIA) 87151;
March 19, 1987.
David R. Andelman and J. Thomas Price, for the petitioners.
Christine Colley for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in petitioners' income tax for 1976 as follows:
Petitioners
Docket No.
Deficiency
Frank K. McShane
and…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Christensen v. CommissionerUnited States Tax Court · 1963
- Williams v. CommissionerUnited States Tax Court · 1967
- George T. Williams and Marcia J. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
3Cited by13 opinions
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Kovacs v. CommissionerUnited States Tax Court · 1993
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
- Delaney v. CommissionerUnited States Tax Court · 1995
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