Legal Opinion
Bourque v. Commissioner
United States Tax Court
Decided July 31, 1980No. Docket Nos. 4507-76, 7125-77, 1554-78, 1555-78UnpublishedCited by 1 opinion
1Opinion of the Court
MARCEL and BEVERLY BOURQUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CUMAR CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bourque v. Commissioner
Docket Nos. 4507-76, 7125-77, 1554-78, 1555-78.
United States Tax Court
T.C. Memo 1980-286; 1980 Tax Ct. Memo LEXIS 300; 40 T.C.M. (CCH) 824; T.C.M. (RIA) 80286;
July 31, 1980, Filed
Moses Kando, for the petitioners.
Daniel P. Ehrenreich and Pamela V. Gibson, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies and additions to tax in respect of…
2Cases cited58 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
53 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hestnes v. CommissionerUnited States Tax Court · 1983