Legal Opinion
Dungan v. Commissioner
United States Tax Court
Decided September 21, 1977No. Docket No. 4448-75Unpublished
1Opinion of the Court
IRVINE P. DUNGAN and CAROLYN DUNGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dungan v. Commissioner
Docket No. 4448-75.
United States Tax Court
T.C. Memo 1977-324; 1977 Tax Ct. Memo LEXIS 117; 36 T.C.M. (CCH) 1307; T.C.M. (RIA) 770324;
September 21, 1977, Filed
David M. Herndon, for the petitioners.
Thomas F. Kelly, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:
Year
Amount
1968
$18,686.52
1969
1,563.46
1970
1,092.14
This determination involved a number of different…
2Cases cited15 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Schnitzer v. CommissionerUnited States Tax Court · 1949
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
10 more not listed; retrieve them via the Exa API.