Legal Opinion
Estate of Williams v. Commissioner
United States Tax Court
Decided February 11, 1981No. Docket No. 3538-77UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES M. WILLIAMS and THE ESTATE OF PATRICIA WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Williams v. Commissioner
Docket No. 3538-77.
United States Tax Court
T.C. Memo 1981-54; 1981 Tax Ct. Memo LEXIS 688; 41 T.C.M. (CCH) 844; T.C.M. (RIA) 81054;
February 11, 1981.
Thomas B. Tilford,Clay R. Randall, PatriciaL. Murphy, for the petitioners.
Kenneth W. McWade, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax of $ 33,619.20 for 1973 and $ 5,905.36 for 1974. Due to concessions by…
2Cases cited11 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Raynor v. CommissionerUnited States Tax Court · 1968
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
- Borg v. CommissionerUnited States Tax Court · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Harrington v. United StatesDistrict Court, D. Delaware · 1985