Legal Opinion
Turner v. Commissioner
United States Tax Court
Decided June 10, 1964No. Docket No. 82122Unpublished
1Opinion of the Court
Rufus F. Turner and Marguerite H. Turner v. Commissioner.
Turner v. Commissioner
Docket No. 82122.
United States Tax Court
T.C. Memo 1964-161; 1964 Tax Ct. Memo LEXIS 173; 23 T.C.M. (CCH) 952; T.C.M. (RIA) 64161;
June 10, 1964
Fortescue W. Hopkins, for the petitioners. Bernard A. Heeke, for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: This case has been remanded to us by the United States Court of Appeals for the Fourth Circuit pursuant to that Court's opinion in Turner v. Commissioner, 303 F. 2d 94 (C.A. 4, 1962), certiorari denied 371 U.S. 922, rehearing denied…
2Cases cited14 opinions
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Ohio Battery & Ignition Co. v. CommissionerUnited States Tax Court · 1945
- Ralph Penn v. Commissioner of Internal Revenue, Albert Penn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
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