Legal Opinion
Bradfield v. Commissioner
United States Tax Court
Decided September 10, 1984No. Docket No. 7893-82UnpublishedCited by 1 opinion
1Opinion of the Court
STILLMAN AND LEILA A. BRADFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bradfield v. Commissioner
Docket No. 7893-82.
United States Tax Court
T.C. Memo 1984-481; 1984 Tax Ct. Memo LEXIS 194; 48 T.C.M. (CCH) 1071; T.C.M. (RIA) 84481;
September 10, 1984.
Earl L. Martin, for the petitioners.
Mark E. Rizik and Peter M. Ritterman, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in petitioners' Federal income tax for each of the years 1978, 1979, and 1980 in the respective amounts of $5,412, $4,643, and $2,307 and also…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Davis v. CommissionerUnited States Tax Court · 1983
- Jackson v. CommissionerUnited States Tax Court · 1981
- Paul Cousino v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
3Cited by1 opinion
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986