Legal Opinion
Royster v. Commissioner
United States Tax Court
Decided May 29, 1985No. Docket Nos. 2366-79, 2367-79, 2368-79UnpublishedCited by 3 opinions
1Opinion of the Court
W. R. ROYSTER AND MINNIE M. ROYSTER, ET AL., Petitioners, 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Royster v. Commissioner
Docket Nos. 2366-79, 2367-79, 2368-79.
United States Tax Court
T.C. Memo 1985-258; 1985 Tax Ct. Memo LEXIS 377; 49 T.C.M. (CCH) 1594; T.C.M. (RIA) 85258;
May 29, 1985.
Carl D. Dawson, Joseph E. Warren, for the petitioners.
Avery B. Cousins, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Taxable Year
Addition to Tax
Petitioners
Ended
Deficiency
Sec. 6653(a) 2
W.…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
30 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dan Earl Royster and Dale T. Royster v. Commissioner of Internal Revenue, W.R. Royster and Minnie M. Royster v. Commissioner of Internal Revenue, John E. Royster and Faith S. Royster v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1987
- Royster v. CommissionerCourt of Appeals for the Eleventh Circuit · 1987
- Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson v. CommissionerUnited States Tax Court · 2020