Legal Opinion
STIVERS v. COMMISSIONER
United States Tax Court
Decided October 31, 1973No. Docket Nos. 1108-69, 1261-69Unpublished
1Opinion of the Court
MORGAN A. STIVERS and VIRGINIA E. STIVERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HOWARD C. STIVERS and AMY STIVERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
STIVERS v. COMMISSIONER
Docket Nos. 1108-69, 1261-69.
United States Tax Court
T.C. Memo 1973-244; 1973 Tax Ct. Memo LEXIS 43; 32 T.C.M. (CCH) 1139; T.C.M. (RIA) 73244;
October 31, 1973, Filed
Erwin Lampe, for the petitioners.
Jonathan A. Brod, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: *These consolidated proceedings contest deficiencies for 1961 and 1963 determined…
2Cases cited20 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Mauldin v. CommissionerUnited States Tax Court · 1951
- Bauschard v. CommissionerUnited States Tax Court · 1959
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