Legal Opinion
Gorman v. Commissioner
United States Tax Court
Decided January 28, 1974No. Docket No. 5984-70UnpublishedCited by 1 opinion
1Opinion of the Court
GERALD R. GORMAN and ELIZABETH L. GORMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gorman v. Commissioner
Docket No. 5984-70.
United States Tax Court
T.C. Memo 1974-18; 1974 Tax Ct. Memo LEXIS 299; 33 T.C.M. (CCH) 74; T.C.M. (RIA) 74018;
January 28, 1974, Filed
John F. Kelly and J. Patrick Doherty, for the petitioners.
William L. Ringuette, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: Respondent determined a deficiency in the Federal income tax of the petitioners for the taxable year 1967 in the amount of $7,890.18. 2
Some concessions have been made…
2Cases cited12 opinions
- W. B. Davis & Son, Inc. v. CommissionerUnited States Tax Court · 1945
- Coors Porcelain Co. v. CommissionerUnited States Tax Court · 1969
- Coors Porcelain Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1970
- Herman Landerman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Landerman v. CommissionerUnited States Tax Court · 1970
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976