Legal Opinion
Magill v. Comm'r
United States Tax Court
Decided March 24, 1982No. Docket Nos. 9094-74, 9126-74, 9127-74UnpublishedCited by 1 opinion
1Opinion of the Court
IRENE MAGILL, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Magill v. Comm'r
Docket Nos. 9094-74, 9126-74, 9127-74.
United States Tax Court
T.C. Memo 1982-148; 1982 Tax Ct. Memo LEXIS 596; 43 T.C.M. (CCH) 859; T.C.M. (RIA) 82148;
March 24, 1982.
Richard S. Hartford, for the petitioner in Docket No. 9094-74.
Richard M. Kates, for the petitioners in Docket Nos. 9126-74 and 9127-74.
Bryan R. Sullivan, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent has determined that the petitioners in these consolidated cases are liable as…
2Cases cited39 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. SummerlinSupreme Court of the United States · 1940
- Commissioner v. SternSupreme Court of the United States · 1958
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Schuster v. CommissionerUnited States Tax Court · 1959
34 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. James D. PaulsonCourt of Appeals for the Ninth Circuit · 2023