Legal Opinion
Whitfield v. Commissioner
United States Tax Court
Decided June 28, 1972No. Docket No. 4898-69UnpublishedCited by 3 opinions
1Opinion of the Court
Martha G. Whitfield v. Commissioner.
Whitfield v. Commissioner
Docket No. 4898-69.
United States Tax Court
T.C. Memo 1972-139; 1972 Tax Ct. Memo LEXIS 118; 31 T.C.M. (CCH) 654; T.C.M. (RIA) 72139;
June 28, 1972, Filed.
Claude L. Rowe Security Bk. Bldg., Fresno, Calif., and Lucius Powers, for the petitioner. Albert L. Sandlin and Allan D. Teplinsky, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1951 through 1959 and additions to such tax under sections 293(b) and 294(d)(1)(A),…
2Cases cited31 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Amos v. CommissionerUnited States Tax Court · 1964
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
26 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Anderson v. Comm'rUnited States Tax Court · 2009
- G&G Records, Inc. v. CommissionerUnited States Tax Court · 1983
- King v. CommissionerUnited States Tax Court · 1978