Legal Opinion

Hipp v. Commissioner

United States Tax Court

Decided December 14, 1983No. Docket Nos. 3883-79, 3884-79, 14083-79Unpublished

1Opinion of the Court

J. A. HIPP, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hipp v. Commissioner

Docket Nos. 3883-79, 3884-79, 14083-79.

United States Tax Court

T.C. Memo 1983-746; 1983 Tax Ct. Memo LEXIS 44; 47 T.C.M. (CCH) 623; T.C.M. (RIA) 83746;

December 14, 1983.

Charles B. Mott, Jr., for the petitioner in docket Nos. 3883-79 and 14083-79.

Paul W. Hoover, Jr. and O. H. Storey, III, for the petitioners in docket No. 3884-79.

Paula M. Jung and Richard D. Ames, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in Petitioners'…

2Cases cited20 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  3. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  4. National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
  5. Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932

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