Legal Opinion
Chapman v. Commissioner
United States Tax Court
Decided June 3, 1982No. Docket Nos. 3434-78, 3435-78Unpublished
1Opinion of the Court
LYLE A. AND FLORENCE WHITNEY CHAPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DURANT FOUNDRY AND MACHINE CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chapman v. Commissioner
Docket Nos. 3434-78, 3435-78.1
United States Tax Court
T.C. Memo 1982-307; 1982 Tax Ct. Memo LEXIS 441; 44 T.C.M. (CCH) 35; T.C.M. (RIA) 82307;
June 3, 1982.
Lyle A. Chapman, pro se.
Robert M. Fowler, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge:* Respondent determined deficiencies and additions to tax in petitioners' Federal income taxes for 1973 and…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
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