Legal Opinion
Crane v. Commissioner
United States Tax Court
Decided July 24, 1979No. Docket No. 554-76Unpublished
1Opinion of the Court
WILLIAM B. CRANE and PHYLLIS C. CRANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crane v. Commissioner
Docket No. 554-76.
United States Tax Court
T.C. Memo 1979-276; 1979 Tax Ct. Memo LEXIS 247; 38 T.C.M. (CCH) 1077; T.C.M. (RIA) 79276;
July 24, 1979, Filed
Charles B. Bailey, Jr., Brock B. Gordon, E. Watson Smith, and Andrew L. Smith, for the petitioners. Robert W. West, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1967, 1968, 1969, 1970 and 1971 in the respective…
2Cases cited10 opinions
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Kirkland v. StateCourt of Criminal Appeals of Alabama · 1976
- Eaton v. StateAlabama Court of Appeals · 1918
- Kent v. StateAlabama Court of Appeals · 1949
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