Legal Opinion
Neils v. Commissioner
United States Tax Court
Decided April 6, 1982No. Docket Nos. 5801-79, 5802-79, 17552-79Unpublished
1Opinion of the Court
WILLIAM C. AND BETTY L. NEILS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Neils v. Commissioner
Docket Nos. 5801-79, 5802-79, 17552-79.
United States Tax Court
T.C. Memo 1982-173; 1982 Tax Ct. Memo LEXIS 574; 43 T.C.M. (CCH) 982; T.C.M. (RIA) 82173;
April 6, 1982.
James Powers, for the petitioners.
Brad S. Ostroff, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:* Respondent determined deficiencies as follows:
Petitioner(s)
Docket No.
Year
Deficiency
William C. and
5801-79
1974
$ 6,771.00
Betty L. Neils
1975
3,830.00
Neils Detroit
5802-79
1974
41,135.52
Diesel…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
25 more not listed; retrieve them via the Exa API.