Legal Opinion
Casey v. Commissioner
United States Tax Court
Decided September 10, 1985No. Docket No. 9467-83UnpublishedCited by 2 opinions
1Opinion of the Court
WILLIAM M. CASEY AND LIOU DIEN-MEI CASEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Casey v. Commissioner
Docket No. 9467-83.
United States Tax Court
T.C. Memo 1985-472; 1985 Tax Ct. Memo LEXIS 159; 50 T.C.M. (CCH) 1014; T.C.M. (RIA) 85472;
September 10, 1985.
Scott A. Taylor,Alfred D. Mathewson,Douglas E. Crow, and Gary D. Eisenberg, for the petitioners.
Marty J. Raisanen, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in Federal income tax against petitioners for the taxable year ended December 31, 1979, in the…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Dixon v. United StatesSupreme Court of the United States · 1965
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- William M. Casey and Liou Dien-Mei Casey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987
- William M. Casey and Liou Dien-Mei Casey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987