Legal Opinion

Lillis v. Commissioner

United States Tax Court

Decided March 17, 1983No. Docket Nos. 6525-79, 8785-79, 12155-81, 12907-81Unpublished

1Opinion of the Court

HUBERT E. LILLIS AND MARY F. LILLIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lillis v. Commissioner

Docket Nos. 6525-79, 8785-79, 12155-81, 12907-81.

United States Tax Court

T.C. Memo 1983-142; 1983 Tax Ct. Memo LEXIS 646; 45 T.C.M. (CCH) 1000; T.C.M. (RIA) 83142;

March 17, 1983.

Hubert E. Lillis, pro se, in docket Nos. 6525-79 and 12907-81.

Hubert E. Lillis (an officer), for the petitioner in docket Nos. 8785-79 and 12155-81.

Thomas N. Thompson, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: In these consolidated cases respondent…

2Cases cited43 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
  5. Higgins v. SmithSupreme Court of the United States · 1940

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