Legal Opinion
Coffin v. Commissioner
United States Tax Court
Decided July 27, 1982No. Docket No. 10017-78Unpublished
1Opinion of the Court
RONALD C. COFFIN and NANCY L. COFFIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coffin v. Commissioner
Docket No. 10017-78.
United States Tax Court
T.C. Memo 1982-426; 1982 Tax Ct. Memo LEXIS 323; 44 T.C.M. (CCH) 606; T.C.M. (RIA) 82426;
July 27, 1982.
Jerome F. Goldberg and Harvey R. Fleishman, for the petitioners.
Barry J. Laterman, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined income tax deficiencies of $123,218 and $2,334 against petitioners Ronald and Nancy Coffin for 1974 and 1975, respectively. The parties have reached agreement on several…
2Cases cited4 opinions
- Waldrep v. CommissionerUnited States Tax Court · 1969
- Voight v. CommissionerUnited States Tax Court · 1977
- R. A. Waldrep and Ruby Waldrep v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Maddox v. CommissionerUnited States Tax Court · 1978