Legal Opinion
Boddy v. Commissioner
United States Tax Court
Decided March 29, 1984No. Docket No. 22710-80UnpublishedCited by 2 opinions
1Opinion of the Court
A. E. and BRENDA L. BODDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boddy v. Commissioner
Docket No. 22710-80.
United States Tax Court
T.C. Memo 1984-156; 1984 Tax Ct. Memo LEXIS 514; 47 T.C.M. (CCH) 1381; T.C.M. (RIA) 84156;
March 29, 1984.
John M. Bovis and William E. Frantz, for the petitioners. David D. Aughtry, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Taxable Year
Deficiency
1976
$13,307
1977
23,044
The sole issue for decision is whether petitioners' Arabian…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Purdey v. CommissionerUnited States Tax Court · 1989
- Losantiville Country Club v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2018