Legal Opinion
Feller v. Commissioner
United States Tax Court
Decided March 7, 1983No. Docket No. 7426-81UnpublishedCited by 1 opinion
1Opinion of the Court
FRED A. FELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Feller v. Commissioner
Docket No. 7426-81.
United States Tax Court
T.C. Memo 1983-119; 1983 Tax Ct. Memo LEXIS 668; 45 T.C.M. (CCH) 902; T.C.M. (RIA) 83119;
March 7, 1983.
C. Garold Sims, for the petitioner.
Donald T. Rocen and Robert Hallmark, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined that petitioner is liable as a transferee of BGF Corporation (BGF) for deficiencies in Federal income taxes and an addition to tax, plus interest as provided by law, determined to be…
2Cases cited31 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Burnet v. LoganSupreme Court of the United States · 1931
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Muskat v. United StatesCourt of Appeals for the First Circuit · 2009