Legal Opinion
Holbrook v. Commissioner
United States Tax Court
Decided September 22, 1975No. Docket Nos. 579-73 and 5710-73Unpublished
1Opinion of the Court
W. D. HOLBROOK AND BETTY K. HOLBROOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
M. D. CHILDERS, JR., AND M. H. CHILDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Holbrook v. Commissioner
Docket Nos. 579-73 and 5710-73.
United States Tax Court
T.C. Memo 1975-294; 1975 Tax Ct. Memo LEXIS 82; 34 T.C.M. (CCH) 1283; T.C.M. (RIA) 750294;
September 22, 1975. Filed
J. Randall Groves, for the petitioners.
Gary F. Walker, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: In these consolidated proceedings respondent determined the following…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. BrownSupreme Court of the United States · 1965
- Burnet v. LoganSupreme Court of the United States · 1931
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
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