Legal Opinion

Charlie Sturgill Motor Co. v. Commissioner

United States Tax Court

Decided December 26, 1973No. Docket Nos. 5304-71 and 5305-71UnpublishedCited by 1 opinion

1Opinion of the Court

CHARLIE STURGILL MOTOR CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

CHARLIE and CHRISTINE STURGILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Charlie Sturgill Motor Co. v. Commissioner

Docket Nos. 5304-71 and 5305-71

United States Tax Court

T.C. Memo 1973-281; 1973 Tax Ct. Memo LEXIS 8; 32 T.C.M. (CCH) 1336; T.C.M. (RIA) 73281;

December 26, 1973, Filed.

William R. Bagby, for the petitioners.

Christopher D. Rhodes, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in income taxes and additions to tax…

2Cases cited34 opinions

  1. Enoch v. CommissionerUnited States Tax Court · 1972
  2. Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
  3. Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
  4. Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
  5. Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926

29 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Datamation Services, Inc. v. CommissionerUnited States Tax Court · 1976

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