Legal Opinion
Crock v. Commissioner
United States Tax Court
Decided June 15, 1983No. Docket No. 20553-80Unpublished
1Opinion of the Court
LEANDER CROCK AND JOY J. CROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crock v. Commissioner
Docket No. 20553-80.
United States Tax Court
T.C. Memo 1983-351; 1983 Tax Ct. Memo LEXIS 436; 46 T.C.M. (CCH) 464; T.C.M. (RIA) 83351;
June 15, 1983.
Alan Doris and Edward Kancler, for the petitioners.
Andrew M. Winkler, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in petitioners' income taxes for 1975 and 1976 in the respective amounts of $23,097.74 and $45,890.24. After concessions, three issues remain for our…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- McGovern v. City of New YorkSupreme Court of the United States · 1913
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Kaplan v. CommissionerUnited States Tax Court · 1965
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