Legal Opinion
Eagle v. Commissioner
United States Tax Court
Decided June 16, 1982No. Docket No. 5585-78Unpublished
1Opinion of the Court
CHARLES A. AND DONNA JOYCE EAGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eagle v. Commissioner
Docket No. 5585-78.
United States Tax Court
T.C. Memo 1982-332; 1982 Tax Ct. Memo LEXIS 407; 44 T.C.M. (CCH) 119; T.C.M. (RIA) 82332;
June 16, 1982.
Roy A. Golden, for the petitioners.
Jack Forsberg, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge:* Respondent determined a deficiency in the amount of $2,519 in petitioners' Federal income tax for 1972. The only issue for our decision is whether the income and deductions generated by the ownership and…
2Cases cited13 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Strong v. CommissionerUnited States Tax Court · 1976
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
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