Legal Opinion
Ellis v. Commissioner
United States Tax Court
Decided January 31, 1984No. Docket No. 9666-80UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT V. AND BETTY J. ELLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ellis v. Commissioner
Docket No. 9666-80.
United States Tax Court
T.C. Memo 1984-50; 1984 Tax Ct. Memo LEXIS 619; 47 T.C.M. (CCH) 991; T.C.M. (RIA) 84050;
January 31, 1984.
George S. Bennett and John T. Kay, Jr., for the petitioners.
Robert J. Kastl, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency of $2,883.59 in petitioners' Federal income tax for the taxable year 1977. The issues for our decision are:
1. Whether petitioners' operation of Round…
2Cases cited16 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
- Allen v. CommissionerUnited States Tax Court · 1979
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Osteen v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995