Legal Opinion
Tharp v. Commissioner
United States Tax Court
Decided January 12, 1972No. Docket No. 4607-69UnpublishedCited by 2 opinions
1Opinion of the Court
Herbert E. Tharp and Virginia Tharp v. Commissioner.
Tharp v. Commissioner
Docket No. 4607-69.
United States Tax Court
T.C. Memo 1972-10; 1972 Tax Ct. Memo LEXIS 244; 31 T.C.M. (CCH) 22; T.C.M. (RIA) 72010;
January 12, 1972, Filed
F. S. Gettle, 1st Nat'l Life Bldg., Houston, Tex., for the petitioners. Daniel A. Taylor, Jr., for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The respondent determined deficiencies in the petitioners' income taxes for the years 1965 and 1966 in the amounts of $2,186 and $2,576.73, respectively.
Concessions having been made, the only issue…
2Cases cited14 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Towers v. CommissionerUnited States Tax Court · 1955
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Flamingo Resort, Inc. v. United StatesDistrict Court, D. Nevada · 1980
- Brewer v. CommissionerUnited States Tax Court · 1989