Legal Opinion
Willard v. Commissioner
United States Tax Court
Decided October 27, 1983No. Docket Nos. 2164-80, 2165-80Unpublished
1Opinion of the Court
WILLIAM H. WILLARD and JUDITH T. WILLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GEORGE M. WILLARD and SUSAN J. WILLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Willard v. Commissioner
Docket Nos. 2164-80, 2165-80
United States Tax Court
T.C. Memo 1983-656; 1983 Tax Ct. Memo LEXIS 136; 47 T.C.M. (CCH) 200; T.C.M. (RIA) 83656;
October 27, 1983.
Vincent L. Alsfeld, C.P.A., for the petitioners.
Charles W. Maurer, Jr., for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following income tax deficiencies and…
2Cases cited16 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
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