Legal Opinion
Freeland v. Commissioner
United States Tax Court
Decided January 9, 1986No. Docket No. 18708-82UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES J. FREELAND AND MAXINE FREELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Freeland v. Commissioner
Docket No. 18708-82.
United States Tax Court
T.C. Memo 1986-10; 1986 Tax Ct. Memo LEXIS 598; 51 T.C.M. (CCH) 253; T.C.M. (RIA) 86010;
January 9, 1986.
W. Gerald Thornton and David D. Dahl, for the petitioners.
Edwina L. Wilson, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined that deficiencies in income tax and additions to tax are due from petitioners for the years 1977 and 1978 as set forth below:
Additions to Tax
Year
Deficie…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Cox v. United StatesDistrict Court, S.D. Florida · 1986