Legal Opinion
Foster v. Commissioner
United States Tax Court
Decided August 29, 1972No. Docket Nos. 4009-70 and 4010-70UnpublishedCited by 1 opinion
1Opinion of the Court
Tully V. Foster v. Commissioner. Tully V. Foster and Mary A. Foster v. Commissioner.
Foster v. Commissioner
Docket Nos. 4009-70 and 4010-70.
United States Tax Court
T.C. Memo 1972-188; 1972 Tax Ct. Memo LEXIS 67; 31 T.C.M. (CCH) 913; T.C.M. (RIA) 72188;
August 29, 1972
John Kennedy Lynch, Conway & Lynch, 907 The East Ohio Bldg., Cleveland, Ohio, John J. Kane, Jr., and John E. Phillips, for the petitioners. Larry L. Nameroff, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in income tax and additions to the tax as follows:
Docke…
2Cases cited20 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Shaw v. CommissionerUnited States Tax Court · 1956
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
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3Cited by1 opinion
- Tully v. Foster v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973